Currently Stated: Difference between revisions

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Latest revision as of 12:46, 21 May 2021

Definition

Currently Stated. This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Retrospective application and retrospective restatement' axis if no other member is used.

Usage

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Currently stated [member]
  • Common Initials:
  • Element Type and Attributes: member[default]
  • Hierarchy Level: 3
  • 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