Increase Due To Voluntary Changes In Accounting Policy

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Definition

Increase Due To Voluntary Changes In Accounting Policy. This member stands for the financial effect of voluntary changes in accounting policy.

Usage

Statement of Changes in Equity

XBRL Properties

IFRS Prefix: ifrs-smes
Element Name: Increase (decrease) due to voluntary changes in accounting policy [member]
Common Initials:
Element Type and Attributes: member
Hierarchy Level: 3
IFRS References: ^[1]

References

↑ IFRS for SMEs10.14c[2015-12-01]Disclosure

[1] IFRS for SMEs10.14c[2015-12-01]Disclosure

[1]