Label: | Correction of Errors |
Name: | CorrectionOfErrors |
Documentation: | Duplicate of Prior Period Adjustments. |
Parent: | SignificantAccountingPolicies |
DefinedBy: | https://www.ifrs.org/issued-standards/list-of-standards/ias-8-accounting-policies-changes-in-accounting-estimates-and-errors/ |
Reference: | IASB-IAS 8 |
IAS Plus (Deloitte): | https://www.iasplus.com/en/standards/ias/ias8 |
XBRL Taxonomy: | http://xbrl.ifrs.org/role/ifrs/ias_1_2017-03-09_role-800600 |
Examples: | DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate |
Visual example: (shown below) | http://www.xbrlsite.com/2018/20F/Exemplar-56120.html |
Example |