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Term: Description of reason why entity is resuming application of IFRSs
Standard Label: Description of reason why entity is resuming application of IFRSs
Name: ifrs-full:DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs
Identifier: ifrs-full_DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs
Documentation: The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs.
Category of Term: Concept
References: IFRS 1 23A b
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:05 AM

Public Domain