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Term: Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs
Standard Label: Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs
Name: ifrs-full:ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs
Identifier: ifrs-full_ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs
Documentation: The explanation of the reasons 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, elected to apply IFRSs as if it had never stopped applying IFRSs.
Category of Term: Concept
References: IFRS 1 23B
Balance type: none
Period type: duration
Data type: xbrli:stringItemType

Last updated: 12/22/2019 8:31:27 AM

Public Domain