Retrospective Application And Retrospective Restatement: Difference between revisions

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Latest revision as of 12:46, 21 May 2021

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

  1. 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