Previously Stated
From Open Risk Manual
Contents
Definition
Previously Stated. This item denotes information previously stated in the financial statements (ie before retrospective application or retrospective restatement).
Usage
- Restatements in the Statement of Changes in Equity
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Previously stated [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, IFRS for SMEs10.23b[2015-12-01]Disclosure, IFRS for SMEs6.3b[2015-12-01]Disclosure
