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Term: Explanation of departure from IFRS
Standard Label: Explanation of departure from IFRS
Name: ifrs-full:ExplanationOfDepartureFromIFRS
Identifier: ifrs-full_ExplanationOfDepartureFromIFRS
Documentation: The explanation of the entity's departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]
Category of Term: Concept
References: IAS 1 20 b | IAS 1 20 c
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

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

Public Domain