Currently Stated
From Open Risk Manual
Revision as of 12:46, 21 May 2021 by Wiki admin (talk | contribs) (Created page with "== Definition == '''Currently Stated'''. This member stands for the information currently stated in the financial statements. It also represents the standard value for the 'Re...")
Contents
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
- Restatements in the Statement of Changes in Equity
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
- ↑ 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
