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