Increase Due To Changes In Accounting Policy

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Contents

1 Definition
2 Usage
3 XBRL Properties
4 References

Definition

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

Usage

Statement of Changes in Equity

XBRL Properties

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

References

↑ IFRS for SMEs10.13b[2015-12-01]Disclosure, IFRS for SMEs10.14c[2015-12-01]Disclosure

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