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Term: Explanation of adjustments that would be necessary to achieve fair presentation
Standard Label: Explanation of adjustments that would be necessary to achieve fair presentation
Name: ifrs-full:ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
Identifier: ifrs-full_ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation
Documentation: The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.
Category of Term: Concept
References: IAS 1 23 b
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:25 AM

Public Domain