Increase Due To Voluntary Changes In Accounting Policy

From Open Risk Manual

Definition

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

Usage

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

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