# |
Reference |
Concept Name |
1 |
IAS 36 129 a |
ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory |
2 |
IAS 36 126 |
ifrs-full:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable |
3 |
IAS 36 126 |
ifrs-full:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory |
4 |
IAS 36 126 |
ifrs-full:ClassesOfAssetsMember |
5 |
IAS 36 126 |
ifrs-full:ClassesOfAssetsAxis |
6 |
IAS 36 126 a |
ifrs-full:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded |
7 |
IAS 36 126 a |
ifrs-full:ImpairmentLossRecognisedInProfitOrLoss |
8 |
IAS 36 126 b |
ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLoss |
9 |
IAS 36 126 b |
ifrs-full:DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed |
10 |
IAS 36 126 c |
ifrs-full:ImpairmentLossRecognisedInOtherComprehensiveIncome |
11 |
IAS 36 126 d |
ifrs-full:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome |
12 |
IAS 36 127 |
ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember |
13 |
IAS 36 127 |
ifrs-full:InvestmentsAccountedForUsingEquityMethodMember |
14 |
IAS 36 127 |
ifrs-full:ExplorationAndEvaluationAssetsMember |
15 |
IAS 36 127 |
ifrs-full:IntangibleAssetsOtherThanGoodwillMember |
16 |
IAS 36 127 |
ifrs-full:PropertyPlantAndEquipmentMember |
17 |
IAS 36 127 |
ifrs-full:GoodwillMember |
18 |
IAS 36 127 |
ifrs-full:OtherImpairedAssetsMember |
19 |
IAS 36 129 a |
ifrs-full:ImpairmentLossRecognisedInProfitOrLoss |
20 |
IAS 36 129 a |
ifrs-full:ImpairmentLossRecognisedInOtherComprehensiveIncome |
21 |
IAS 36 129 b |
ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLoss |
22 |
IAS 36 129 b |
ifrs-full:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome |
23 |
IAS 36 130 |
ifrs-full:EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember |
24 |
IAS 36 130 |
ifrs-full:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable |
25 |
IAS 36 130 |
ifrs-full:IndividualAssetsOrCashgeneratingUnitsAxis |
26 |
IAS 36 130 |
ifrs-full:IndividualAssetsOrCashgeneratingUnitsMember |
27 |
IAS 36 130 |
ifrs-full:DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory |
28 |
IAS 36 130 a |
ifrs-full:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses |
29 |
IAS 36 130 b |
ifrs-full:ImpairmentLoss |
30 |
IAS 36 130 b |
ifrs-full:ReversalOfImpairmentLoss |
31 |
IAS 36 130 c i |
ifrs-full:DescriptionOfNatureOfIndividualAsset |
32 |
IAS 36 130 c ii |
ifrs-full:DescriptionOfReportableSegmentToWhichIndividualAssetBelongs |
33 |
IAS 36 130 d i |
ifrs-full:DescriptionOfCashgeneratingUnit |
34 |
IAS 36 130 d ii |
ifrs-full:SegmentsAxis |
35 |
IAS 36 130 d ii |
ifrs-full:DisclosureOfImpairmentLossRecognisedOrReversedTable |
36 |
IAS 36 130 d ii |
ifrs-full:ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment |
37 |
IAS 36 130 d ii |
ifrs-full:ReversalOfImpairmentLoss |
38 |
IAS 36 130 d ii |
ifrs-full:ImpairmentLoss |
39 |
IAS 36 130 d ii |
ifrs-full:ClassesOfAssetsAxis |
40 |
IAS 36 130 d ii |
ifrs-full:SegmentsMember |
41 |
IAS 36 130 d iii |
ifrs-full:DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified |
42 |
IAS 36 130 d iii |
ifrs-full:DescriptionOfCurrentAndFormerWayOfAggregatingAssets |
43 |
IAS 36 130 e |
ifrs-full:RecoverableAmountOfAssetOrCashgeneratingUnit |
44 |
IAS 36 130 e |
ifrs-full:InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse |
45 |
IAS 36 130 f i |
ifrs-full:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised |
46 |
IAS 36 130 f ii |
ifrs-full:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal |
47 |
IAS 36 130 f ii |
ifrs-full:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal |
48 |
IAS 36 130 f ii |
ifrs-full:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal |
49 |
IAS 36 130 f iii |
ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal |
50 |
IAS 36 130 f iii |
ifrs-full:DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal |
51 |
IAS 36 130 f iii |
ifrs-full:DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal |
52 |
IAS 36 130 g |
ifrs-full:DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse |
53 |
IAS 36 130 g |
ifrs-full:DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse |
54 |
IAS 36 131 a |
ifrs-full:ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses |
55 |
IAS 36 131 b |
ifrs-full:ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses |
56 |
IAS 36 133 |
ifrs-full:DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory |
57 |
IAS 36 133 |
ifrs-full:UnallocatedGoodwill |
58 |
IAS 36 134 |
ifrs-full:EntitysTotalForCashgeneratingUnitsMember |
59 |
IAS 36 134 |
ifrs-full:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory |
60 |
IAS 36 134 |
ifrs-full:DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable |
61 |
IAS 36 134 |
ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember |
62 |
IAS 36 134 |
ifrs-full:IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis |
63 |
IAS 36 134 a |
ifrs-full:Goodwill |
64 |
IAS 36 134 b |
ifrs-full:IntangibleAssetsWithIndefiniteUsefulLife |
65 |
IAS 36 134 c |
ifrs-full:DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined |
66 |
IAS 36 134 d i |
ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections |
67 |
IAS 36 134 d ii |
ifrs-full:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions |
68 |
IAS 36 134 d iii |
ifrs-full:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows |
69 |
IAS 36 134 d iv |
ifrs-full:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections |
70 |
IAS 36 134 d iv |
ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate |
71 |
IAS 36 134 d v |
ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections |
72 |
IAS 36 134 e |
ifrs-full:DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal |
73 |
IAS 36 134 e i |
ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal |
74 |
IAS 36 134 e ii |
ifrs-full:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions |
75 |
IAS 36 134 e iiA |
ifrs-full:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised |
76 |
IAS 36 134 e iiB |
ifrs-full:DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal |
77 |
IAS 36 134 e iiB |
ifrs-full:DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal |
78 |
IAS 36 134 e iii |
ifrs-full:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows |
79 |
IAS 36 134 e iv |
ifrs-full:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections |
80 |
IAS 36 134 e v |
ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections |
81 |
IAS 36 134 f i |
ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount |
82 |
IAS 36 134 f ii |
ifrs-full:ExplanationOfValueAssignedToKeyAssumption |
83 |
IAS 36 134 f iii |
ifrs-full:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount |
84 |
IAS 36 135 |
ifrs-full:AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember |
85 |
IAS 36 135 |
ifrs-full:ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant |
86 |
IAS 36 135 |
ifrs-full:ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant |
87 |
IAS 36 135 |
ifrs-full:EntitysTotalForCashgeneratingUnitsMember |
88 |
IAS 36 135 a |
ifrs-full:Goodwill |
89 |
IAS 36 135 b |
ifrs-full:IntangibleAssetsWithIndefiniteUsefulLife |
90 |
IAS 36 135 c |
ifrs-full:DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections |
91 |
IAS 36 135 d |
ifrs-full:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions |
92 |
IAS 36 135 e i |
ifrs-full:AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount |
93 |
IAS 36 135 e ii |
ifrs-full:ExplanationOfValueAssignedToKeyAssumption |
94 |
IAS 36 135 e iii |
ifrs-full:AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount |