Retrospective Application And Retrospective Restatement
From Open Risk Manual
Contents
Definition
Retrospective Application And Retrospective Restatement. A table of the Statement of Changes in Equity that captures restatements in Components Of Equity
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Retrospective application and retrospective restatement [axis]
- Common Initials:
- Element Type and Attributes: axis
- Hierarchy Level: 2
- 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
