Increase Due To Changes In Accounting Policy And Corrections Of Prior Period Errors
From Open Risk Manual
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Contents
Definition
Increase Due To Changes In Accounting Policy And Corrections Of Prior Period Errors. This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Increase (decrease) due to changes in accounting policy and corrections of prior period errors [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
