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Term: Voluntary changes in accounting policy [member]
Standard Label: Voluntary changes in accounting policy [member]
Name: ifrs-full:VoluntaryChangesInAccountingPolicyMember
Identifier: ifrs-full_VoluntaryChangesInAccountingPolicyMember
Documentation: This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the 'Voluntary changes in accounting policy' axis if no other member is used.
Category of Term: Member
References: IAS 8 29
Balance type: none
Period type: duration
Data type: nonnum:domainItemType

Last updated: 12/22/2019 8:32:17 AM

Public Domain