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