Disclosure of general information about financial statements [text block]
IFRS for SMEs - 3 Identification of the financial statements Disclosure
Name of reporting entity or other means of identification
IFRS for SMEs 3.23 a Disclosure
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period
IFRS for SMEs 3.23 a Disclosure
Description of nature of financial statements
IFRS for SMEs 3.23 b Disclosure, IFRS for SMEs 9.30 a Disclosure, IFRS for SMEs 9.23 a Disclosure, IFRS for SMEs 9.27 a Disclosure
Date of end of reporting period
IFRS for SMEs 3.23 c Disclosure
Period covered by financial statements
IFRS for SMEs 3.23 c Disclosure
Description of presentation currency
IFRS for SMEs 3.23 d Disclosure, IFRS for SMEs 30.26 Disclosure
Level of rounding used in financial statements
IFRS for SMEs 3.23 e Disclosure
Statement of financial position [abstract]
Assets [abstract]
Non-current assets [abstract]
Property, plant and equipment
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 e Disclosure, IFRS for SMEs 4.11 a Disclosure
Investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 ea Disclosure
Investment property at fair value through profit or loss
IFRS for SMEs 4.2 f Disclosure, IFRS for SMEs 16.10 e Disclosure
Goodwill
IFRS for SMEs 4.3 Common practice
Intangible assets other than goodwill
IFRS for SMEs 4.2 g Disclosure, IFRS for SMEs 18.27 e Disclosure
Investments in associates
IFRS for SMEs 4.2 j Disclosure, IFRS for SMEs 14.12 b Disclosure
Investments in joint ventures
IFRS for SMEs 4.2 k Disclosure, IFRS for SMEs 15.19 b Disclosure
Non-current biological assets, at cost less accumulated depreciation and impairment
IFRS for SMEs 4.2 h Disclosure
Non-current biological assets, at fair value
IFRS for SMEs 4.2 i Disclosure
Trade and other non-current receivables
IFRS for SMEs 4.11 b Disclosure, IFRS for SMEs 4.2 b Disclosure
Non-current inventories
IFRS for SMEs 4.2 d Disclosure
Deferred tax assets
IFRS for SMEs 29.40 e (i) Disclosure, IFRS for SMEs 4.2 o Disclosure
Current tax assets, non-current
IFRS for SMEs 4.2 n Disclosure
Other non-current financial assets
IFRS for SMEs 4.2 c Disclosure
Other non-current non-financial assets
IFRS for SMEs 4.3 Common practice
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge
collateral
IFRS for SMEs 11.35 a Disclosure
Total non-current assets
IFRS for SMEs 4.6 Disclosure
Current assets [abstract]
Current inventories
IFRS for SMEs 4.11 c Disclosure, IFRS for SMEs 13.22 b Disclosure, IFRS for SMEs 4.2 d Disclosure
Trade and other current receivables
IFRS for SMEs 4.2 b Disclosure, IFRS for SMEs 4.11 b Disclosure
Current tax assets, current
IFRS for SMEs 4.2 n Disclosure
Current biological assets, at cost less accumulated depreciation and impairment
IFRS for SMEs 4.2 h Disclosure
Current biological assets, at fair value
IFRS for SMEs 4.2 i Disclosure
Other current financial assets
IFRS for SMEs 4.2 c Disclosure
Other current non-financial assets
IFRS for SMEs 4.3 Common practice
Cash and cash equivalents
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
IFRS for SMEs 11.35 a Disclosure
Total current assets
IFRS for SMEs 4.5 Disclosure
Total assets
IFRS for SMEs 4.3 Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
IFRS for SMEs 4.11 f Disclosure
Retained earnings
IFRS for SMEs 6.5 a Disclosure, IFRS for SMEs 4.11 f Disclosure, IFRS for SMEs 6.5 e Disclosure
Share premium
IFRS for SMEs 4.11 f Disclosure
Treasury shares
IFRS for SMEs 4.11 f Disclosure
Other equity interest
IFRS for SMEs 4.11 f Disclosure
Other reserves
IFRS for SMEs 4.11 f Disclosure
Total equity attributable to owners of parent
IFRS for SMEs 4.2 r Disclosure
Non-controlling interests
IFRS for SMEs 4.2 q Disclosure
Total equity
IFRS for SMEs 4.2 q Disclosure, IFRS for SMEs 35.13 b Disclosure, IFRS for SMEs 6.3 c Disclosure
Liabilities [abstract]
Non-current liabilities [abstract]
Non-current provisions [abstract]
Non-current provisions for employee benefits
IFRS for SMEs 4.11 e Disclosure
Other non-current provisions
IFRS for SMEs 4.11 e Disclosure
Total non-current provisions
IFRS for SMEs 4.2 p Disclosure
Trade and other non-current payables
IFRS for SMEs 4.11 d Disclosure, IFRS for SMEs 4.2 l Disclosure
Deferred tax liabilities
IFRS for SMEs 4.2 o Disclosure, IFRS for SMEs 29.40 e (i) Disclosure
Current tax liabilities, non-current
IFRS for SMEs 4.2 n Disclosure
Other non-current financial liabilities
IFRS for SMEs 4.2 m Common practice
Non-current portion of non-current borrowings
IFRS for SMEs 4.3 Common practice
Other non-current non-financial liabilities
IFRS for SMEs 4.3 Common practice
Total non-current liabilities
IFRS for SMEs 4.8 Disclosure
Current liabilities [abstract]
Current provisions [abstract]
Current provisions for employee benefits
IFRS for SMEs 4.11 e Disclosure
Other current provisions
IFRS for SMEs 4.11 e Disclosure
Total current provisions
IFRS for SMEs 4.2 p Disclosure
Trade and other current payables
IFRS for SMEs 4.2 l Disclosure, IFRS for SMEs 4.11 d Disclosure
Current tax liabilities, current
IFRS for SMEs 4.2 n Disclosure
Other current financial liabilities
IFRS for SMEs 4.2 m Common practice
Current borrowings
IFRS for SMEs 4.3 Common practice
Current portion of non-current borrowings
IFRS for SMEs 4.3 Common practice
Other current non-financial liabilities
IFRS for SMEs 4.3 Common practice
Total current liabilities
IFRS for SMEs 4.7 Disclosure
Total liabilities
IFRS for SMEs 4.3 Disclosure
Total equity and liabilities
IFRS for SMEs 4.3 Disclosure
Statement of financial position [abstract]
Assets [abstract]
Property, plant and equipment
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 e Disclosure, IFRS for SMEs 4.11 a Disclosure
Investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 ea Disclosure
Investment property at fair value through profit or loss
IFRS for SMEs 4.2 f Disclosure, IFRS for SMEs 16.10 e Disclosure
Goodwill
IFRS for SMEs 4.3 Common practice
Intangible assets other than goodwill
IFRS for SMEs 4.2 g Disclosure, IFRS for SMEs 18.27 e Disclosure
Other financial assets
IFRS for SMEs 4.2 c Disclosure
Other non-financial assets
IFRS for SMEs 4.3 Common practice
Investments in associates
IFRS for SMEs 4.2 j Disclosure, IFRS for SMEs 14.12 b Disclosure
Investments in joint ventures
IFRS for SMEs 4.2 k Disclosure, IFRS for SMEs 15.19 b Disclosure
Biological assets, at cost less accumulated depreciation and impairment
IFRS for SMEs 4.2 h Disclosure
Biological assets, at fair value
IFRS for SMEs 4.2 i Disclosure
Inventories
IFRS for SMEs 4.2 d Disclosure
Current tax assets
IFRS for SMEs 4.2 n Disclosure
Deferred tax assets
IFRS for SMEs 29.40 e (i) Disclosure, IFRS for SMEs 4.2 o Disclosure
Trade and other receivables
IFRS for SMEs 4.11 b Disclosure, IFRS for SMEs 4.2 b Disclosure
Cash and cash equivalents
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
IFRS for SMEs 11.35 a Disclosure
Total assets
IFRS for SMEs 4.3 Disclosure
Equity and liabilities [abstract]
Equity [abstract]
Issued capital
IFRS for SMEs 4.11 f Disclosure
Retained earnings
IFRS for SMEs 6.5 a Disclosure, IFRS for SMEs 4.11 f Disclosure, IFRS for SMEs 6.5 e Disclosure
Share premium
IFRS for SMEs 4.11 f Disclosure
Treasury shares
IFRS for SMEs 4.11 f Disclosure
Other equity interest
IFRS for SMEs 4.11 f Disclosure
Other reserves
IFRS for SMEs 4.11 f Disclosure
Total equity attributable to owners of parent
IFRS for SMEs 4.2 r Disclosure
Non-controlling interests
IFRS for SMEs 4.2 q Disclosure
Total equity
IFRS for SMEs 4.2 q Disclosure, IFRS for SMEs 35.13 b Disclosure, IFRS for SMEs 6.3 c Disclosure
Liabilities [abstract]
Trade and other payables
IFRS for SMEs 4.2 l Disclosure, IFRS for SMEs 4.11 d Disclosure
Provisions [abstract]
Provisions for employee benefits
IFRS for SMEs 4.11 e Disclosure
Other provisions
IFRS for SMEs 4.11 e Disclosure, IFRS for SMEs 21.14 a (i) Disclosure
Total provisions
IFRS for SMEs 4.2 p Disclosure
Other financial liabilities
IFRS for SMEs 4.2 m Disclosure
Borrowings
IFRS for SMEs 4.3 Common practice
Other non-financial liabilities
IFRS for SMEs 4.3 Common practice
Current tax liabilities
IFRS for SMEs 4.2 n Disclosure
Deferred tax liabilities
IFRS for SMEs 4.2 o Disclosure, IFRS for SMEs 29.40 e (i) Disclosure
Total liabilities
IFRS for SMEs 4.3 Disclosure
Total equity and liabilities
IFRS for SMEs 4.3 Disclosure
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
IFRS for SMEs 23.30 Disclosure, IFRS for SMEs 5.5 a Disclosure
Cost of sales
IFRS for SMEs 5.11 b Disclosure
Gross profit
IFRS for SMEs 5.11 b Common practice
Other income
IFRS for SMEs 5.9 Common practice
Distribution costs
IFRS for SMEs 5.11 b Common practice
Administrative expenses
IFRS for SMEs 5.11 b Common practice
Other expense
IFRS for SMEs 5.11 b Common practice
Other gains (losses)
IFRS for SMEs 5.9 Common practice
Finance income
IFRS for SMEs 5.9 Common practice
Finance costs
IFRS for SMEs 5.5 b Disclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
IFRS for SMEs 5.5 c Disclosure
Profit (loss) before tax
IFRS for SMEs 5.5 Common practice
Tax income (expense)
IFRS for SMEs 29.39 Disclosure, IFRS for SMEs 5.5 d Disclosure
Profit (loss) from continuing operations
IFRS for SMEs 5.5 Common practice
Profit (loss) from discontinued operations
IFRS for SMEs 5.5 e Disclosure
Profit (loss)
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent
IFRS for SMEs 5.6 a (ii) Disclosure
Profit (loss), attributable to non-controlling interests
IFRS for SMEs 5.6 a (i) Disclosure
Profit or loss [abstract]
Profit (loss) [abstract]
Revenue
IFRS for SMEs 23.30 Disclosure, IFRS for SMEs 5.5 a Disclosure
Other income
IFRS for SMEs 5.9 Common practice
Increase (decrease) in inventories of finished goods and work in progress
IFRS for SMEs 5.11 a Common practice
Other work performed by entity and capitalised
IFRS for SMEs 5.11 a Common practice
Raw materials and consumables used
IFRS for SMEs 5.11 a Common practice
Employee benefits expense
IFRS for SMEs 5.11 a Common practice
Depreciation and amortisation expense
IFRS for SMEs 5.11 a Common practice
Reversal of impairment loss (impairment loss) recognised in profit or loss
IFRS for SMEs 5.11 a Common practice
Other expenses
IFRS for SMEs 5.11 a Common practice
Other gains (losses)
IFRS for SMEs 5.9 Common practice
Finance income
IFRS for SMEs 5.9 Common practice
Finance costs
IFRS for SMEs 5.5 b Disclosure
Share of profit (loss) of associates and joint ventures accounted for using equity method
IFRS for SMEs 5.5 c Disclosure
Profit (loss) before tax
IFRS for SMEs 5.5 Common practice
Tax income (expense)
IFRS for SMEs 29.39 Disclosure, IFRS for SMEs 5.5 d Disclosure
Profit (loss) from continuing operations
IFRS for SMEs 5.5 Common practice
Profit (loss) from discontinued operations
IFRS for SMEs 5.5 e Disclosure
Profit (loss)
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent
IFRS for SMEs 5.6 a (ii) Disclosure
Profit (loss), attributable to non-controlling interests
IFRS for SMEs 5.6 a (i) Disclosure
Statement of comprehensive income [abstract]
Profit (loss)
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Other comprehensive income [abstract]
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, exchange differences on translation
IFRS for SMEs 5.5 g Disclosure, IFRS for SMEs 5.4 b (i) Disclosure
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
IFRS for SMEs 5.5 g Disclosure, IFRS for SMEs 5.4 b (ii) Disclosure
Other comprehensive income, net of tax, gains (losses) on revaluation
IFRS for SMEs 5.4 b (iv) Disclosure, IFRS for SMEs 5.5 g Disclosure
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]
Other comprehensive income, net of tax, cash flow hedges
IFRS for SMEs 5.4 b (iii) Disclosure, IFRS for SMEs 5.5 g Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
IFRS for SMEs 5.5 h Disclosure
Total other comprehensive income
IFRS for SMEs 5.4 b Disclosure, IFRS for SMEs 6.3 c (ii) Disclosure
Total comprehensive income
IFRS for SMEs 6.3 a Disclosure, IFRS for SMEs 5.5 i Disclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent
IFRS for SMEs 6.3 a Disclosure, IFRS for SMEs 5.6 b (ii) Disclosure
Comprehensive income, attributable to non-controlling interests
IFRS for SMEs 5.6 b (i) Disclosure, IFRS for SMEs 6.3 a Disclosure
Statement of comprehensive income [abstract]
Profit (loss)
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, exchange differences on translation
IFRS for SMEs 5.4 b (i) Disclosure, IFRS for SMEs 5.5 g Disclosure
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
IFRS for SMEs 5.4 b (ii) Disclosure, IFRS for SMEs 28.41 b Disclosure, IFRS for SMEs 5.5 g Disclosure
Other comprehensive income, before tax, gains (losses) on revaluation
IFRS for SMEs 5.5 g Disclosure, IFRS for SMEs 5.4 b (iv) Disclosure
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, cash flow hedges
IFRS for SMEs 5.5 g Disclosure, IFRS for SMEs 5.4 b (iii) Disclosure
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
IFRS for SMEs 5.5 h Disclosure
Total other comprehensive income, before tax
IFRS for SMEs 5.5 Common practice
Income tax relating to components of other comprehensive income
IFRS for SMEs 29.40 a Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
IFRS for SMEs 29.40 a Disclosure
Total other comprehensive income
IFRS for SMEs 5.4 b Disclosure, IFRS for SMEs 6.3 c (ii) Disclosure
Total comprehensive income
IFRS for SMEs 6.3 a Disclosure, IFRS for SMEs 5.5 i Disclosure
Comprehensive income attributable to [abstract]
Comprehensive income, attributable to owners of parent
IFRS for SMEs 6.3 a Disclosure, IFRS for SMEs 5.6 b (ii) Disclosure
Comprehensive income, attributable to non-controlling interests
IFRS for SMEs 5.6 b (i) Disclosure, IFRS for SMEs 6.3 a Disclosure
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Classes of cash receipts from operating activities [abstract]
Receipts from sales of goods and rendering of services
IFRS for SMEs 7.4 a Example
Receipts from royalties, fees, commissions and other revenue
IFRS for SMEs 7.4 b Example
Receipts from contracts held for dealing or trading purposes
IFRS for SMEs 7.4 f Example
Receipts from premiums and claims, annuities and other policy benefits
IFRS for SMEs 7.4 Example
Other cash receipts from operating activities
IFRS for SMEs 7.4 Example
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services
IFRS for SMEs 7.4 c Example
Payments from contracts held for dealing or trading purpose
IFRS for SMEs 7.4 f Example
Payments to and on behalf of employees
IFRS for SMEs 7.4 d Example
Payments for premiums and claims, annuities and other policy benefits
IFRS for SMEs 7.4 Example
Other cash payments from operating activities
IFRS for SMEs 7.4 Example
Dividends paid
IFRS for SMEs 7.15 Disclosure
Dividends received
IFRS for SMEs 7.15 Disclosure
Interest paid
IFRS for SMEs 7.15 Disclosure
Interest received
IFRS for SMEs 7.15 Disclosure
Income taxes refund (paid)
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Other inflows (outflows) of cash
IFRS for SMEs 7.4 Disclosure
Net cash flows from (used in) operating activities
IFRS for SMEs 7.4 Disclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses
IFRS for SMEs 7.5 d Disclosure
Cash flows used in obtaining control of subsidiaries or other businesses
IFRS for SMEs 7.5 c Disclosure
Other cash receipts from sales of equity or debt instruments of other entities
IFRS for SMEs 7.5 d Example
Other cash payments to acquire equity or debt instruments of other entities
IFRS for SMEs 7.5 c Example
Other cash receipts from sales of interests in joint ventures
IFRS for SMEs 7.5 d Example
Other cash payments to acquire interests in joint ventures
IFRS for SMEs 7.5 c Example
Proceeds from sales of property, plant and equipment
IFRS for SMEs 7.5 b Example
Purchase of property, plant and equipment
IFRS for SMEs 7.5 a Example
Proceeds from sales of intangible assets
IFRS for SMEs 7.5 b Example
Purchase of intangible assets
IFRS for SMEs 7.5 a Example
Proceeds from sales of other long-term assets
IFRS for SMEs 7.5 b Example
Purchase of other long-term assets
IFRS for SMEs 7.5 a Example
Cash advances and loans made to other parties
IFRS for SMEs 7.5 e Example
Cash receipts from repayment of advances and loans made to other parties
IFRS for SMEs 7.5 f Example
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
IFRS for SMEs 7.5 g Example
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
IFRS for SMEs 7.5 h Example
Dividends received
IFRS for SMEs 7.14 Disclosure
Interest paid
IFRS for SMEs 7.14 Disclosure
Interest received
IFRS for SMEs 7.14 Disclosure
Income taxes refund (paid)
IFRS for SMEs 7.4 e Example, IFRS for SMEs 7.17 Disclosure
Other inflows (outflows) of cash
IFRS for SMEs 7.5 Disclosure
Net cash flows from (used in) investing activities
IFRS for SMEs 7.5 Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from issuing shares
IFRS for SMEs 7.6 a Example
Proceeds from issuing other equity instruments
IFRS for SMEs 7.6 a Example
Payments to acquire or redeem entity's shares
IFRS for SMEs 7.6 b Example
Payments of other equity instruments
IFRS for SMEs 7.6 Common practice
Proceeds from borrowings
IFRS for SMEs 7.6 c Example
Repayments of borrowings
IFRS for SMEs 7.6 d Example
Payments of finance lease liabilities
IFRS for SMEs 7.6 e Example
Dividends paid
IFRS for SMEs 7.14 Disclosure
Interest paid
IFRS for SMEs 7.14 Disclosure
Income taxes refund (paid)
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Other inflows (outflows) of cash
IFRS for SMEs 7.6 Disclosure
Net cash flows from (used in) financing activities
IFRS for SMEs 7.6 Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
IFRS for SMEs 7.13 Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
IFRS for SMEs 7.13 Disclosure
Net increase (decrease) in cash and cash equivalents
IFRS for SMEs 7.20 Disclosure
Cash and cash equivalents at beginning of period
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Cash and cash equivalents at end of period
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Statement of cash flows [abstract]
Cash flows from (used in) operating activities [abstract]
Profit (loss)
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Adjustments to reconcile profit (loss) [abstract]
Adjustments for non-cash income tax expense
IFRS for SMEs F5 Example
Adjustments for non-cash finance costs
IFRS for SMEs F5 Example
Adjustments for income tax expense
IFRS for SMEs 7.17 Disclosure
Adjustments for finance costs
IFRS for SMEs 7.8 c Common practice
Adjustments for decrease (increase) in inventories
IFRS for SMEs 7.8 a Common practice
Adjustments for decrease (increase) in trade accounts receivable
IFRS for SMEs 7.8 a Common practice
Adjustments for decrease (increase) in other operating receivables
IFRS for SMEs 7.8 a Common practice
Adjustments for increase (decrease) in trade accounts payable
IFRS for SMEs 7.8 a Common practice
Adjustments for increase (decrease) in other operating payables
IFRS for SMEs 7.8 a Common practice
Adjustments for depreciation and amortisation expense
IFRS for SMEs 7.8 b Common practice
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
IFRS for SMEs 7.8 b Common practice
Adjustments for provisions
IFRS for SMEs 7.8 b Common practice
Adjustments for unrealised foreign exchange losses (gains)
IFRS for SMEs 7.8 b Common practice
Adjustments for share-based payments
IFRS for SMEs 7.8 b Common practice
Adjustments for fair value losses (gains)
IFRS for SMEs 7.8 b Common practice
Adjustments for undistributed profits of associates
IFRS for SMEs 7.8 b Common practice
Adjustments for non-controlling interests
IFRS for SMEs 7.8 b Common practice
Adjustments for accrued expenses (income) not yet paid (received)
IFRS for SMEs 7.8 b Common practice
Other adjustments for non-cash items
IFRS for SMEs 7.8 b Common practice
Adjustments for losses (gains) on disposal of non-current assets
IFRS for SMEs 7.8 b Common practice
Other adjustments for which cash effects are investing or financing cash flow
IFRS for SMEs 7.8 c Common practice
Other adjustments to reconcile profit (loss)
IFRS for SMEs 7.8 Disclosure
Total adjustments to reconcile profit (loss)
IFRS for SMEs 7.8 Disclosure
Dividends paid
IFRS for SMEs 7.15 Disclosure
Dividends received
IFRS for SMEs 7.15 Disclosure
Interest paid
IFRS for SMEs 7.15 Disclosure
Interest received
IFRS for SMEs 7.15 Disclosure
Income taxes refund (paid)
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Other inflows (outflows) of cash
IFRS for SMEs 7.4 Disclosure
Net cash flows from (used in) operating activities
IFRS for SMEs 7.4 Disclosure
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses
IFRS for SMEs 7.5 d Disclosure
Cash flows used in obtaining control of subsidiaries or other businesses
IFRS for SMEs 7.5 c Disclosure
Other cash receipts from sales of equity or debt instruments of other entities
IFRS for SMEs 7.5 d Example
Other cash payments to acquire equity or debt instruments of other entities
IFRS for SMEs 7.5 c Example
Other cash receipts from sales of interests in joint ventures
IFRS for SMEs 7.5 d Example
Other cash payments to acquire interests in joint ventures
IFRS for SMEs 7.5 c Example
Proceeds from sales of property, plant and equipment
IFRS for SMEs 7.5 b Example
Purchase of property, plant and equipment
IFRS for SMEs 7.5 a Example
Proceeds from sales of intangible assets
IFRS for SMEs 7.5 b Example
Purchase of intangible assets
IFRS for SMEs 7.5 a Example
Proceeds from sales of other long-term assets
IFRS for SMEs 7.5 b Example
Purchase of other long-term assets
IFRS for SMEs 7.5 a Example
Cash advances and loans made to other parties
IFRS for SMEs 7.5 e Example
Cash receipts from repayment of advances and loans made to other parties
IFRS for SMEs 7.5 f Example
Cash payments for futures contracts, forward contracts, option contracts and swap contracts
IFRS for SMEs 7.5 g Example
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
IFRS for SMEs 7.5 h Example
Dividends received
IFRS for SMEs 7.14 Disclosure
Interest paid
IFRS for SMEs 7.14 Disclosure
Interest received
IFRS for SMEs 7.14 Disclosure
Income taxes refund (paid)
IFRS for SMEs 7.4 e Example, IFRS for SMEs 7.17 Disclosure
Other inflows (outflows) of cash
IFRS for SMEs 7.5 Disclosure
Net cash flows from (used in) investing activities
IFRS for SMEs 7.5 Disclosure
Cash flows from (used in) financing activities [abstract]
Proceeds from issuing shares
IFRS for SMEs 7.6 a Example
Proceeds from issuing other equity instruments
IFRS for SMEs 7.6 a Example
Payments to acquire or redeem entity's shares
IFRS for SMEs 7.6 b Example
Payments of other equity instruments
IFRS for SMEs 7.6 Common practice
Proceeds from borrowings
IFRS for SMEs 7.6 c Example
Repayments of borrowings
IFRS for SMEs 7.6 d Example
Payments of finance lease liabilities
IFRS for SMEs 7.6 e Example
Dividends paid
IFRS for SMEs 7.14 Disclosure
Interest paid
IFRS for SMEs 7.14 Disclosure
Income taxes refund (paid)
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Other inflows (outflows) of cash
IFRS for SMEs 7.6 Disclosure
Net cash flows from (used in) financing activities
IFRS for SMEs 7.6 Disclosure
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes
IFRS for SMEs 7.13 Disclosure
Effect of exchange rate changes on cash and cash equivalents [abstract]
Effect of exchange rate changes on cash and cash equivalents
IFRS for SMEs 7.13 Disclosure
Net increase (decrease) in cash and cash equivalents
IFRS for SMEs 7.20 Disclosure
Cash and cash equivalents at beginning of period
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Cash and cash equivalents at end of period
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Statement of changes in equity [abstract]
Statement of changes in equity [table]
IFRS for SMEs 6.3 Disclosure
Components of equity [axis]
IFRS for SMEs 6.3 Disclosure
Equity [member]
IFRS for SMEs 6.3 Disclosure
Equity attributable to owners of parent [member]
IFRS for SMEs 6.3 Disclosure
Issued capital [member]
IFRS for SMEs 6.3 Disclosure
Share premium [member]
IFRS for SMEs 6.3 Disclosure
Treasury shares [member]
IFRS for SMEs 6.3 Disclosure
Other equity interest [member]
IFRS for SMEs 6.3 Disclosure
Other reserves [member]
IFRS for SMEs 6.3 Disclosure, IFRS for SMEs 4.12 b Disclosure
Reserve of exchange differences on translation [member]
IFRS for SMEs 6.3 Common practice
Reserve of cash flow hedges [member]
IFRS for SMEs 6.3 Common practice
Revaluation surplus [member]
IFRS for SMEs 6.3 Common practice, IFRS for SMEs 17.15C Disclosure
Retained earnings [member]
IFRS for SMEs 6.3 Disclosure
Non-controlling interests [member]
IFRS for SMEs 6.3 Disclosure
Retrospective application and retrospective restatement [axis]
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Currently stated [member]
IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.23 b Disclosure
Previously stated [member]
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 10.23 b Disclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to changes in accounting policy [member]
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member]
IFRS for SMEs 10.13 c Disclosure, IFRS for SMEs 10.13 b Disclosure
Increase (decrease) due to voluntary changes in accounting policy [member]
IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to corrections of prior period errors [member]
IFRS for SMEs 10.23 c Disclosure, IFRS for SMEs 10.23 b Disclosure
Statement of changes in equity [line items]
Equity at beginning of period
IFRS for SMEs 4.2 q Disclosure, IFRS for SMEs 35.13 b Disclosure, IFRS for SMEs 6.3 c Disclosure
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Other comprehensive income
IFRS for SMEs 5.4 b Disclosure, IFRS for SMEs 6.3 c (ii) Disclosure
Total comprehensive income
IFRS for SMEs 6.3 a Disclosure, IFRS for SMEs 5.5 i Disclosure
Issue of equity
IFRS for SMEs 6.3 c (iii) Disclosure
Dividends recognised as distributions to owners
IFRS for SMEs 6.3 c (iii) Disclosure
Increase through other contributions by owners, equity
IFRS for SMEs 6.3 c (iii) Disclosure
Decrease through other distributions to owners, equity
IFRS for SMEs 6.3 c (iii) Disclosure
Increase (decrease) through other changes, equity
IFRS for SMEs 6.3 c Disclosure
Increase (decrease) through treasury share transactions, equity
IFRS for SMEs 6.3 c (iii) Disclosure
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
IFRS for SMEs 6.3 c (iii) Disclosure
Increase (decrease) through share-based payment transactions, equity
IFRS for SMEs 6.3 c (iii) Disclosure
Total increase (decrease) in equity
IFRS for SMEs 6.3 c Disclosure
Equity at end of period
IFRS for SMEs 4.2 q Disclosure, IFRS for SMEs 35.13 b Disclosure, IFRS for SMEs 6.3 c Disclosure
Statement of income and retained earnings, additional disclosures [abstract]
Retained earnings at beginning of period
IFRS for SMEs 6.5 a Disclosure, IFRS for SMEs 4.11 f Disclosure, IFRS for SMEs 6.5 e Disclosure
Dividends declared and paid or payable
IFRS for SMEs 6.5 b Disclosure
Increase (decrease) through corrections of errors, retained earnings
IFRS for SMEs 6.5 c Disclosure
Increase (decrease) through changes in accounting policies, retained earnings
IFRS for SMEs 6.5 d Disclosure
Retained earnings at end of period
IFRS for SMEs 6.5 a Disclosure, IFRS for SMEs 4.11 f Disclosure, IFRS for SMEs 6.5 e Disclosure
Subclassifications of assets, liabilities and equities [abstract]
Property, plant and equipment [abstract]
Land and buildings [abstract]
Land
IFRS for SMEs 4.11 a Common practice
Buildings
IFRS for SMEs 4.11 a Common practice
Total land and buildings
IFRS for SMEs 4.11 a Common practice
Machinery
IFRS for SMEs 4.11 a Common practice
Vehicles [abstract]
Ships
IFRS for SMEs 4.11 a Common practice
Aircraft
IFRS for SMEs 4.11 a Common practice
Motor vehicles
IFRS for SMEs 4.11 a Common practice
Total vehicles
IFRS for SMEs 4.11 a Common practice
Fixtures and fittings
IFRS for SMEs 4.11 a Common practice
Office equipment
IFRS for SMEs 4.11 a Common practice
Tangible exploration and evaluation assets
IFRS for SMEs 4.11 a Common practice
Construction in progress
IFRS for SMEs 4.11 a Common practice
Other property, plant and equipment
IFRS for SMEs 4.11 a Common practice
Total property, plant and equipment
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 e Disclosure, IFRS for SMEs 4.11 a Disclosure
Intangible assets and goodwill [abstract]
Intangible assets other than goodwill [abstract]
Brand names
IFRS for SMEs 4.11 Common practice
Intangible exploration and evaluation assets
IFRS for SMEs 4.11 Common practice
Mastheads and publishing titles
IFRS for SMEs 4.11 Common practice
Computer software
IFRS for SMEs 4.11 Common practice
Licences and franchises
IFRS for SMEs 4.11 Common practice
Copyrights, patents and other industrial property rights, service and operating rights
IFRS for SMEs 4.11 Common practice
Recipes, formulae, models, designs and prototypes
IFRS for SMEs 4.11 Common practice
Intangible assets under development
IFRS for SMEs 4.11 Common practice
Service concession arrangements, classified as intangible assets
IFRS for SMEs 34.15 Common practice
Other intangible assets
IFRS for SMEs 4.11 Common practice
Total intangible assets other than goodwill
IFRS for SMEs 4.2 g Disclosure, IFRS for SMEs 18.27 e Disclosure
Goodwill
IFRS for SMEs 4.3 Common practice
Total intangible assets and goodwill
IFRS for SMEs 4.3 Common practice
Classes of current inventories [abstract]
Current inventories held for sale
IFRS for SMEs 4.11 c (i) Disclosure
Current work in progress
IFRS for SMEs 4.11 c (ii) Disclosure
Current materials and supplies to be consumed in production process or rendering services
IFRS for SMEs 4.11 c (iii) Disclosure
Total current inventories
IFRS for SMEs 4.11 c Disclosure, IFRS for SMEs 13.22 b Disclosure, IFRS for SMEs 4.2 d Disclosure
Trade and other non-current receivables [abstract]
Non-current receivables due from related parties
IFRS for SMEs 4.11 b Disclosure
Non-current receivables due from other parties
IFRS for SMEs 4.11 b Disclosure
Non-current receivables arising from accrued income not yet billed
IFRS for SMEs 4.11 b Disclosure
Total trade and other non-current receivables
IFRS for SMEs 4.11 b Disclosure, IFRS for SMEs 4.2 b Disclosure
Trade and other current receivables [abstract]
Current receivables due from related parties
IFRS for SMEs 4.11 b Disclosure
Current receivables due from other parties
IFRS for SMEs 4.11 b Disclosure
Current receivables arising from accrued income not yet billed
IFRS for SMEs 4.11 b Disclosure
Total trade and other current receivables
IFRS for SMEs 4.2 b Disclosure, IFRS for SMEs 4.11 b Disclosure
Trade and other receivables [abstract]
Receivables due from related parties
IFRS for SMEs 4.11 b Disclosure
Receivables due from other parties
IFRS for SMEs 4.11 b Disclosure
Receivables arising from accrued income not yet billed
IFRS for SMEs 4.11 b Disclosure
Total trade and other receivables
IFRS for SMEs 4.11 b Disclosure, IFRS for SMEs 4.2 b Disclosure
Cash and cash equivalents [abstract]
Cash [abstract]
Cash on hand
IFRS for SMEs 7.20 Common practice
Balances with banks
IFRS for SMEs 7.20 Common practice
Total cash
IFRS for SMEs 7.20 Common practice
Cash equivalents [abstract]
Short-term deposits, classified as cash equivalents
IFRS for SMEs 7.20 Common practice
Short-term investments, classified as cash equivalents
IFRS for SMEs 7.20 Common practice
Other banking arrangements, classified as cash equivalents
IFRS for SMEs 7.20 Common practice
Total cash equivalents
IFRS for SMEs 7.20 Common practice
Other cash and cash equivalents
IFRS for SMEs 7.20 Common practice
Total cash and cash equivalents
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Classes of other provisions [abstract]
Warranty provision [abstract]
Non-current warranty provision
IFRS for SMEs 21A.4 Example
Current warranty provision
IFRS for SMEs 21A.4 Example
Total warranty provision
IFRS for SMEs 21A.4 Example
Restructuring provision [abstract]
Non-current restructuring provision
IFRS for SMEs 21A.3 Example
Current restructuring provision
IFRS for SMEs 21A.3 Example
Total restructuring provision
IFRS for SMEs 21A.3 Example
Legal proceedings provision [abstract]
Non-current legal proceedings provision
IFRS for SMEs 21A.9 Example
Current legal proceedings provision
IFRS for SMEs 21A.9 Example
Total legal proceedings provision
IFRS for SMEs 21A.9 Example
Refunds provision [abstract]
Non-current refunds provision
IFRS for SMEs 21A.5 Example
Current refunds provision
IFRS for SMEs 21A.5 Example
Total refunds provision
IFRS for SMEs 21A.5 Example
Onerous contracts provision [abstract]
Non-current onerous contracts provision
IFRS for SMEs 21A.2 Example
Current onerous contracts provision
IFRS for SMEs 21A.2 Example
Total onerous contracts provision
IFRS for SMEs 21A.2 Example
Miscellaneous other provisions [abstract]
Non-current miscellaneous other provisions
IFRS for SMEs 4.11 e Common practice
Current miscellaneous other provisions
IFRS for SMEs 4.11 e Common practice
Total miscellaneous other provisions
IFRS for SMEs 4.11 e Common practice
Other provisions [abstract]
Other non-current provisions
IFRS for SMEs 4.11 e Disclosure
Other current provisions
IFRS for SMEs 4.11 e Disclosure
Total other provisions
IFRS for SMEs 4.11 e Disclosure, IFRS for SMEs 21.14 a (i) Disclosure
Trade and other non-current payables [abstract]
Non-current trade payables
IFRS for SMEs 4.11 d Disclosure
Non-current payables to related parties
IFRS for SMEs 4.11 d Disclosure
Deferred income classified as non-current
IFRS for SMEs 4.11 d Disclosure
Accruals classified as non-current
IFRS for SMEs 4.11 d Disclosure
Total trade and other non-current payables
IFRS for SMEs 4.11 d Disclosure, IFRS for SMEs 4.2 l Disclosure
Trade and other current payables [abstract]
Current trade payables
IFRS for SMEs 4.11 d Disclosure
Current payables to related parties
IFRS for SMEs 4.11 d Disclosure
Deferred income classified as current
IFRS for SMEs 4.11 d Disclosure
Accruals classified as current
IFRS for SMEs 4.11 d Disclosure
Total trade and other current payables
IFRS for SMEs 4.2 l Disclosure, IFRS for SMEs 4.11 d Disclosure
Trade and other payables [abstract]
Trade payables
IFRS for SMEs 4.11 d Disclosure
Payables to related parties
IFRS for SMEs 4.11 d Disclosure
Deferred income
IFRS for SMEs 4.11 d Disclosure
Accruals
IFRS for SMEs 4.11 d Disclosure
Total trade and other payables
IFRS for SMEs 4.2 l Disclosure, IFRS for SMEs 4.11 d Disclosure
Categories of non-current financial assets and non-current financial liabilities [abstract]
Non-current financial assets at fair value through profit or loss
IFRS for SMEs 11.41 a Disclosure
Non-current financial assets that are debt instruments, at amortised cost
IFRS for SMEs 11.41 b Disclosure
Non-current financial assets that are equity instruments, at cost
IFRS for SMEs 11.41 c Disclosure
Non-current financial liabilities at fair value through profit or loss
IFRS for SMEs 11.41 d Disclosure
Non-current financial liabilities at amortised cost
IFRS for SMEs 11.41 e Disclosure
Non-current loan commitments, at cost
IFRS for SMEs 11.41 f Disclosure
Categories of current financial assets and current financial liabilities [abstract]
Current financial assets at fair value through profit or loss
IFRS for SMEs 11.41 a Disclosure
Current financial assets that are debt instruments, at amortised cost
IFRS for SMEs 11.41 b Disclosure
Current financial assets that are equity instruments, at cost
IFRS for SMEs 11.41 c Disclosure
Current financial liabilities at fair value through profit or loss
IFRS for SMEs 11.41 d Disclosure
Current financial liabilities at amortised cost
IFRS for SMEs 11.41 e Disclosure
Current loan commitments, at cost
IFRS for SMEs 11.41 f Disclosure
Categories of financial assets and financial liabilities [abstract]
Financial assets at fair value through profit or loss
IFRS for SMEs 11.41 a Disclosure
Financial assets that are debt instruments, at amortised cost
IFRS for SMEs 11.41 b Disclosure
Financial assets that are equity instruments, at cost
IFRS for SMEs 11.41 c Disclosure
Financial liabilities at fair value through profit or loss
IFRS for SMEs 11.41 d Disclosure
Financial liabilities at amortised cost
IFRS for SMEs 11.41 e Disclosure
Loan commitments, at cost
IFRS for SMEs 11.41 f Disclosure
Other reserves [abstract]
Reserve of exchange differences on translation
IFRS for SMEs 4.3 Common practice, IFRS for SMEs 30.25 b Disclosure
Reserve of cash flow hedges
IFRS for SMEs 4.3 Common practice
Revaluation surplus
IFRS for SMEs 17.15C Disclosure
Total other reserves
IFRS for SMEs 4.11 f Disclosure
Analysis of income and expense [abstract]
Revenue [abstract]
Revenue from sale of goods
IFRS for SMEs 23.30 b (i) Disclosure
Revenue from rendering of services
IFRS for SMEs 23.30 b (ii) Disclosure
Revenue from construction contracts
IFRS for SMEs 23.30 b (viii) Disclosure, IFRS for SMEs 23.31 a Disclosure
Royalty income
IFRS for SMEs 23.30 b (iv) Disclosure
Interest income
IFRS for SMEs 23.30 b (iii) Disclosure
Dividend income
IFRS for SMEs 23.30 b (v) Disclosure
Revenue from commissions
IFRS for SMEs 23.30 b (vi) Disclosure
Income from government grants
IFRS for SMEs 23.30 b (vii) Disclosure, IFRS for SMEs 24.6 a Disclosure
Revenue from franchise fees
IFRS for SMEs 23A.25 Example
Other revenue
IFRS for SMEs 23.30 b (viii) Disclosure
Total revenue
IFRS for SMEs 23.30 Disclosure, IFRS for SMEs 5.5 a Disclosure
Classes of employee benefits expense [abstract]
Wages and salaries
IFRS for SMEs 28.4 Common practice
Social security contributions
IFRS for SMEs 28.4 Common practice
Other short-term employee benefits
IFRS for SMEs 28.4 Common practice
Post-employment benefit expense, defined contribution plans
IFRS for SMEs 28.40 Disclosure
Post-employment benefit expense, defined benefit plans
IFRS for SMEs 28.41 g (i) Disclosure
Termination benefits expense
IFRS for SMEs 28.1 Common practice
Other long-term employee benefits
IFRS for SMEs 28.1 Common practice
Other employee expense
IFRS for SMEs 28.1 Common practice
Total employee benefits expense
IFRS for SMEs 5.11 a Common practice
Disclosure of notes and other explanatory information [text block]
IFRS for SMEs 3.17 e Disclosure
Name of reporting entity or other means of identification
IFRS for SMEs 3.23 a Disclosure
Domicile of entity
IFRS for SMEs 3.24 a Disclosure
Legal form of entity
IFRS for SMEs 3.24 a Disclosure
Country of incorporation
IFRS for SMEs 3.24 a Disclosure
Address of entity's registered office
IFRS for SMEs 3.24 a Disclosure
Principal place of business
IFRS for SMEs 3.24 a Disclosure
Description of nature of entity's operations and principal activities
IFRS for SMEs 3.24 b Disclosure
Name of parent entity
IFRS for SMEs 33.5 Disclosure
Name of ultimate parent of group
IFRS for SMEs 33.5 Disclosure
Statement of compliance with IFRS for SMEs [text block]
IFRS for SMEs 3.3 Disclosure, IFRS for SMEs 8.4 a Disclosure
Management conclusion on fair presentation as consequence of departure
IFRS for SMEs 3.5 a Disclosure
Explanation of departure from IFRS for SMEs
IFRS for SMEs 3.5 b Disclosure, IFRS for SMEs 3.5 c Disclosure
Explanation of nature of requirement in IFRS for SMEs and conclusion why requirement is in conflict with objective of financial
statements
IFRS for SMEs 3.7 a Disclosure
Explanation of adjustments that would be necessary to achieve fair presentation
IFRS for SMEs 3.7 b Disclosure
Disclosure of uncertainties of entity's ability to continue as going concern [text block]
IFRS for SMEs 3.9 Disclosure
Explanation of fact and basis for preparation of financial statements when not going concern basis
IFRS for SMEs 3.9 Disclosure
Explanation of why entity not regarded as going concern
IFRS for SMEs 3.9 Disclosure
Description of reason for using longer or shorter reporting period
IFRS for SMEs 3.10 a Disclosure, IFRS for SMEs 3.10 b Disclosure
Description of fact that amounts presented in financial statements are not entirely comparable
IFRS for SMEs 3.10 c Disclosure
Disclosure of reclassifications or changes in presentation [text block]
IFRS for SMEs 3.12 Disclosure
Disclosure of reclassifications or changes in presentation [abstract]
Disclosure of reclassifications or changes in presentation [table]
IFRS for SMEs 3.12 Disclosure
Reclassified items [axis]
IFRS for SMEs 3.12 Disclosure
Reclassified items [member]
IFRS for SMEs 3.12 Disclosure
Disclosure of reclassifications or changes in presentation [line items]
Description of nature of reclassifications or changes in presentation
IFRS for SMEs 3.12 a Disclosure
Amount of reclassifications or changes in presentation
IFRS for SMEs 3.12 b Disclosure
Description of reason for reclassifications or changes in presentation
IFRS for SMEs 3.12 c Disclosure
Description of reason why reclassification of comparative amounts is impracticable
IFRS for SMEs 3.13 Disclosure
Disclosure of summary of significant accounting policies [text block]
IFRS for SMEs 8.4 b Disclosure
Explanation of measurement bases used in preparing financial statements [text block]
IFRS for SMEs 8.5 a Disclosure
Description of other accounting policies relevant to understanding of financial statements [text block]
IFRS for SMEs 8.5 b Disclosure
Explanation of management judgements in applying entity's accounting policies with significant effect on recognised amounts
IFRS for SMEs 8.6 Disclosure
Description of basis for preparing and presenting information not required by IFRS for SMEs
IFRS for SMEs 3.25 Disclosure
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment
IFRS for SMEs 8.7 Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [text block]
IFRS for SMEs 8.7 Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [abstract]
Disclosure of assets and liabilities with significant risk of material adjustment [table]
IFRS for SMEs 8.7 Disclosure
Assets and liabilities [axis]
IFRS for SMEs 8.7 Disclosure
Assets and liabilities [member]
IFRS for SMEs 8.7 Disclosure
Disclosure of assets and liabilities with significant risk of material adjustment [line items]
Description of nature of assets with significant risk of material adjustments within next financial year
IFRS for SMEs 8.7 a Disclosure
Description of nature of liabilities with significant risk of material adjustments within next financial year
IFRS for SMEs 8.7 a Disclosure
Assets with significant risk of material adjustments within next financial year
IFRS for SMEs 8.7 b Disclosure
Liabilities with significant risk of material adjustments within next financial year
IFRS for SMEs 8.7 b Disclosure
Statement that fair value of assets other than cash to be distributed to owners cannot be measured reliably without undue
cost or effort
IFRS for SMEs 22.20 Disclosure
Description of reasons why reliable fair value measurement of assets other than cash to be distributed to owners would involve
undue cost or effort
IFRS for SMEs 22.20 Disclosure
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
IFRS for SMEs - 10 Scope of this section Disclosure
Disclosure of initial application of amendment to IFRS for SMEs [text block]
IFRS for SMEs 10.13 a Disclosure
Disclosure of voluntary change in accounting policy [text block]
IFRS for SMEs 10.14 Disclosure
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy
IFRS for SMEs 10.13 d Disclosure, IFRS for SMEs 10.14 d Disclosure
Disclosure of changes in accounting estimates [text block]
IFRS for SMEs 10.18 Disclosure
Disclosure of changes in accounting estimates [abstract]
Disclosure of changes in accounting estimates [table]
IFRS for SMEs 10.18 Disclosure
Accounting estimates [axis]
IFRS for SMEs 10.18 Disclosure
Accounting estimates [member]
IFRS for SMEs 10.18 Disclosure
Disclosure of changes in accounting estimates [line items]
Description of nature of change in accounting estimate [text block]
IFRS for SMEs 10.18 Disclosure
Increase (decrease) in accounting estimate
IFRS for SMEs 10.18 Disclosure
Description of fact that amount of change in accounting estimate is impracticable [text block]
IFRS for SMEs 10.18 Disclosure
Description of nature of accounting errors in prior periods [text block]
IFRS for SMEs 10.23 a Disclosure
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors
IFRS for SMEs 10.23 d Disclosure
Disclosure of events after reporting period [text block]
IFRS for SMEs - 32 Disclosure Disclosure
Explanation of body of authorisation
IFRS for SMEs 32.9 Disclosure
Date of authorisation for issue of financial statements
IFRS for SMEs 32.9 Disclosure
Explanation of fact that entity's owners or others have power to amend financial statements after issue
IFRS for SMEs 32.9 Disclosure
Disclosure of non-adjusting events after reporting period [text block]
IFRS for SMEs 32.10 Disclosure
Disclosure of non-adjusting events after reporting period [abstract]
Disclosure of non-adjusting events after reporting period [table]
IFRS for SMEs 32.10 Disclosure
Non-adjusting events after reporting period [axis]
IFRS for SMEs 32.10 Disclosure
Non-adjusting events after reporting period [member]
IFRS for SMEs 32.10 Disclosure
Major business combination [member]
IFRS for SMEs 32.11 a Example
Disposal of major subsidiary [member]
IFRS for SMEs 32.11 a Example
Announcement of plan to discontinue operation [member]
IFRS for SMEs 32.11 b Example
Major purchases of assets [member]
IFRS for SMEs 32.11 c Example
Other disposals of assets [member]
IFRS for SMEs 32.11 c Example
Expropriation of major assets by government [member]
IFRS for SMEs 32.11 c Example
Destruction of major production plant [member]
IFRS for SMEs 32.11 d Example
Announcing or commencing implementation of major restructuring [member]
IFRS for SMEs 32.11 e Example
Issues or repurchases of entity's debt or equity instruments [member]
IFRS for SMEs 32.11 f Example
Abnormally large changes in asset prices or foreign exchange rates [member]
IFRS for SMEs 32.11 g Example
Changes in tax rates or tax laws enacted or announced [member]
IFRS for SMEs 32.11 h Example
Entering into significant commitments or contingent liabilities [member]
IFRS for SMEs 32.11 i Example
Commencement of major litigation [member]
IFRS for SMEs 32.11 j Example
Disclosure of non-adjusting events after reporting period [line items]
Description of nature of non-adjusting event after reporting period
IFRS for SMEs 32.10 a Disclosure
Explanation of financial effect of non-adjusting event after reporting period [text block]
IFRS for SMEs 32.10 b Disclosure
Disclosure of hyperinflationary reporting [text block]
IFRS for SMEs - 31 Disclosures Disclosure
Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes
in general purchasing power of functional currency
IFRS for SMEs 31.15 a Disclosure
Description of identity of price index
IFRS for SMEs 31.15 b Disclosure
Level of price index
IFRS for SMEs 31.15 b Disclosure
Price index movements
IFRS for SMEs 31.15 b Disclosure
Gains (losses) on net monetary position
IFRS for SMEs 31.15 c Disclosure
Disclosure of business combinations [text block]
IFRS for SMEs - 19 Disclosures Disclosure
Disclosure of detailed information about business combinations [text block]
IFRS for SMEs 19.25 Example
Disclosure of detailed information about business combination [abstract]
Disclosure of detailed information about business combination [table]
IFRS for SMEs 19.25 Disclosure
Business combinations [axis]
IFRS for SMEs 19.25 Disclosure
Entity's total for business combinations [member]
IFRS for SMEs 19.25 Disclosure
Business combinations [member]
IFRS for SMEs 19.25 Disclosure
Disclosure of detailed information about business combination [line items]
Name of acquiree
IFRS for SMEs 19.25 a Disclosure
Description of acquiree
IFRS for SMEs 19.25 a Disclosure
Date of acquisition
IFRS for SMEs 19.25 b Disclosure
Percentage of voting equity interests acquired
IFRS for SMEs 19.25 c Disclosure
Cost of business combination
IFRS for SMEs 19.25 d Disclosure
Description of components of cost of business combination
IFRS for SMEs 19.25 d Disclosure
Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]
Financial assets recognised as of acquisition date
IFRS for SMEs 19.25 e Example
Inventory recognised as of acquisition date
IFRS for SMEs 19.25 e Example
Property, plant and equipment recognised as of acquisition date
IFRS for SMEs 19.25 e Example
Identifiable intangible assets recognised as of acquisition date
IFRS for SMEs 19.25 e Example
Financial liabilities recognised as of acquisition date
IFRS for SMEs 19.25 e Example
Contingent liabilities recognised as of acquisition date
IFRS for SMEs 19.25 e Example
Net identifiable assets acquired (liabilities assumed)
IFRS for SMEs 19.25 e Example
Gain recognised in business combination where acquirer's interest in net fair value of identifiable assets, liabilities and
provisions for contingent liabilities exceeds cost of business combination
IFRS for SMEs 19.25 f Disclosure
Description of line item in statement of comprehensive income in which gain in business combination where acquirer's interest
in net fair value of identifiable assets, liabilities and provisions for contingent liabilities exceeds cost of business combination
is recognised
IFRS for SMEs 19.25 f Disclosure
Description of factors that make up goodwill recognised
IFRS for SMEs 19.25 g Disclosure
Useful lives, goodwill
IFRS for SMEs 19.26 Disclosure
Reconciliation of changes in goodwill [abstract]
Goodwill at beginning of period
IFRS for SMEs 4.3 Common practice
Changes in goodwill [abstract]
Additional recognition, goodwill
IFRS for SMEs 19.26 a Disclosure
Increase (decrease) through net exchange differences, goodwill
IFRS for SMEs 19.26 d Disclosure
Increase (decrease) through other changes, goodwill
IFRS for SMEs 19.26 d Disclosure
Impairment loss recognised in profit or loss, goodwill
IFRS for SMEs 19.26 b Disclosure
Amortisation, goodwill
IFRS for SMEs 19.26 d Disclosure
Decrease through disposal of previously acquired businesses, goodwill
IFRS for SMEs 19.26 c Disclosure
Total increase (decrease) in goodwill
IFRS for SMEs 19.26 Disclosure
Goodwill at end of period
IFRS for SMEs 4.3 Common practice
Disclosure of related party [text block]
IFRS for SMEs - 33 Disclosures Disclosure
Name of parent entity
IFRS for SMEs 33.5 Disclosure
Name of ultimate parent of group
IFRS for SMEs 33.5 Disclosure
Name of most senior parent entity producing publicly available financial statements
IFRS for SMEs 33.5 Disclosure
Explanation of relationships between parent and subsidiaries
IFRS for SMEs 33.5 Disclosure
Key management personnel compensation
IFRS for SMEs 33.7 Disclosure
Disclosure of transactions between related parties [text block]
IFRS for SMEs 33.10 Disclosure
Disclosure of transactions between related parties [abstract]
Disclosure of transactions between related parties [table]
IFRS for SMEs 33.10 Disclosure
Categories of related parties [axis]
IFRS for SMEs 33.10 Disclosure
Entity's total for related parties [member]
IFRS for SMEs 33.10 Disclosure
Related parties [member]
IFRS for SMEs 33.10 Disclosure
Entities with control, joint control or significant influence over entity [member]
IFRS for SMEs 33.10 a Disclosure
Entities over which entity has control, joint control or significant influence [member]
IFRS for SMEs 33.10 b Disclosure
Key management personnel of entity or parent [member]
IFRS for SMEs 33.10 c Disclosure
Other related parties [member]
IFRS for SMEs 33.10 d Disclosure
Disclosure of transactions between related parties [line items]
Description of transactions with related party
IFRS for SMEs 33.9 Disclosure
Description of nature of related party relationship
IFRS for SMEs 33.9 Disclosure
Related party transactions [abstract]
Purchases of goods, related party transactions
IFRS for SMEs 33.12 a Example
Revenue from sale of goods, related party transactions
IFRS for SMEs 33.12 a Example
Purchases of property and other assets, related party transactions
IFRS for SMEs 33.12 b Example
Sales of property and other assets, related party transactions
IFRS for SMEs 33.12 b Example
Services received, related party transactions
IFRS for SMEs 33.12 c Example
Revenue from rendering of services, related party transactions
IFRS for SMEs 33.12 c Example
Leases as lessor, related party transactions
IFRS for SMEs 33.12 d Example
Leases as lessee, related party transactions
IFRS for SMEs 33.12 d Example
Transfers of research and development from entity, related party transactions
IFRS for SMEs 33.12 e Example
Transfers of research and development to entity, related party transactions
IFRS for SMEs 33.12 e Example
Transfers under license agreements from entity, related party transactions
IFRS for SMEs 33.12 f Example
Transfers under license agreements to entity, related party transactions
IFRS for SMEs 33.12 f Example
Transfers under finance agreements from entity, related party transactions
IFRS for SMEs 33.12 g Example
Transfers under finance agreements to entity, related party transactions
IFRS for SMEs 33.12 g Example
Provision of guarantees or collateral by entity, related party transactions
IFRS for SMEs 33.12 h Example
Provision of guarantees or collateral to entity, related party transactions
IFRS for SMEs 33.12 h Example
Settlement of liabilities by entity on behalf of related party, related party transactions
IFRS for SMEs 33.12 i Example
Settlement of liabilities on behalf of entity by related party, related party transactions
IFRS for SMEs 33.12 i Example
Participation in defined benefit plan that shares risks between group entities, related party transactions
IFRS for SMEs 33.12 j Example
Outstanding balances for related party transactions [abstract]
Amounts payable, related party transactions
IFRS for SMEs 33.9 b Disclosure
Amounts receivable, related party transactions
IFRS for SMEs 33.9 b Disclosure
Explanation of terms and conditions of outstanding balances for related party transaction
IFRS for SMEs 33.9 b (i) Disclosure
Explanation of details of guarantees given or received of outstanding balances for related party transaction
IFRS for SMEs 33.9 b (ii) Disclosure
Provisions for doubtful debts related to outstanding balances of related party transaction
IFRS for SMEs 33.9 c Disclosure
Expense recognised during period for bad and doubtful debts for related party transaction
IFRS for SMEs 33.9 d Disclosure
Disclosure of first-time adoption [text block]
IFRS for SMEs - 35 Disclosures Disclosure
Identification of amounts that have not been restated at date of transition to IFRS for SMEs
IFRS for SMEs 35.11 Disclosure
Description of omission of disclosures required by IFRS for SMEs
IFRS for SMEs 35.11 Disclosure
Identification of amounts that have not been restated as result of applying amendments to IFRS for SMEs
IFRS for SMEs A3 Disclosure
Disclosure of comparative information prepared under previous GAAP [text block]
IFRS for SMEs 35.13 Disclosure
Disclosure of comparative information prepared under previous GAAP [abstract]
Disclosure of comparative information prepared under previous GAAP [table]
IFRS for SMEs 35.13 Disclosure
Financial effect of transition from previous GAAP to IFRS for SMEs [axis]
IFRS for SMEs 35.13 Disclosure
IFRS for SMEs [member]
IFRS for SMEs 35.13 Disclosure
Previous GAAP [member]
IFRS for SMEs 35.13 Disclosure
Effect of transition to IFRS for SMEs [member]
IFRS for SMEs 35.13 Disclosure
Disclosure of comparative information prepared under previous GAAP [line items]
Equity
IFRS for SMEs 4.2 q Disclosure, IFRS for SMEs 35.13 b Disclosure, IFRS for SMEs 6.3 c Disclosure
Profit (loss)
IFRS for SMEs 7.7 b Disclosure, IFRS for SMEs 35.13 c Disclosure, IFRS for SMEs 6.3 c (i) Disclosure, IFRS for SMEs 5.5 f Disclosure
Explanation of effect of transition on reported financial position
IFRS for SMEs 35.12 Disclosure
Explanation of effect of transition on reported financial performance
IFRS for SMEs 35.12 Disclosure
Explanation of effect of transition on reported cash flows
IFRS for SMEs 35.12 Disclosure
Description of reason why entity stopped applying IFRS for SMEs
IFRS for SMEs 35.12A a Disclosure
Description of reason why entity is resuming application of IFRS for SMEs
IFRS for SMEs 35.12A b Disclosure
Description of whether entity has applied section 35 or section 10 when applying IFRS for SMEs
IFRS for SMEs 35.12A c Disclosure
Explanation of fact that financial statements for previous periods not presented
IFRS for SMEs 35.15 Disclosure
Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text
block]
IFRS for SMEs - 17 Disclosures Disclosure
Disclosure of detailed information about property, plant and equipment [text block]
IFRS for SMEs 17.31 Disclosure
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [table]
IFRS for SMEs 17.31 Disclosure
Classes of property, plant and equipment [axis]
IFRS for SMEs 17.31 Disclosure
Property, plant and equipment [member]
IFRS for SMEs 17.31 Disclosure, IFRS for SMEs 27.33 b Disclosure, IFRS for SMEs 20.13 a Disclosure
Land and buildings [member]
IFRS for SMEs 17.2 Common practice
Land [member]
IFRS for SMEs 17.2 Common practice
Buildings [member]
IFRS for SMEs 17.2 Common practice
Machinery [member]
IFRS for SMEs 17.2 Common practice
Vehicles [member]
IFRS for SMEs 17.2 Common practice
Ships [member]
IFRS for SMEs 17.2 Common practice
Aircraft [member]
IFRS for SMEs 17.2 Common practice
Motor vehicles [member]
IFRS for SMEs 17.2 Common practice
Fixtures and fittings [member]
IFRS for SMEs 17.2 Common practice
Office equipment [member]
IFRS for SMEs 17.2 Common practice
Tangible exploration and evaluation assets [member]
IFRS for SMEs 17.2 Common practice
Construction in progress [member]
IFRS for SMEs 17.2 Common practice
Other property, plant and equipment [member]
IFRS for SMEs 17.2 Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.7 c Disclosure
Carrying amount [member]
IFRS for SMEs 34.7 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure
Gross carrying amount [member]
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 17.31 d Disclosure
Accumulated depreciation, amortisation and impairment [member]
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure
Disclosure of detailed information about property, plant and equipment [line items]
Measurement bases, property, plant and equipment
IFRS for SMEs 17.31 a Disclosure
Depreciation method, property, plant and equipment
IFRS for SMEs 17.31 b Disclosure
Useful lives or depreciation rates, property, plant and equipment
IFRS for SMEs 17.31 c Disclosure
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment at beginning of period
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 e Disclosure, IFRS for SMEs 4.11 a Disclosure
Changes in property, plant and equipment [abstract]
Additions other than through business combinations, property, plant and equipment
IFRS for SMEs 17.31 e (i) Disclosure
Acquisitions through business combinations, property, plant and equipment
IFRS for SMEs 17.31 e (iii) Disclosure
Increase (decrease) through net exchange differences, property, plant and equipment
IFRS for SMEs 17.31 e (viii) Common practice
Depreciation, property, plant and equipment
IFRS for SMEs 17.31 e (vii) Disclosure
Revaluation increase (decrease), property, plant and equipment
IFRS for SMEs 17.31 e (iv) Disclosure, IFRS for SMEs 17.33 e Disclosure
Impairment loss recognised in other comprehensive income, property, plant and equipment
IFRS for SMEs 17.31 e (iv) Disclosure
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
IFRS for SMEs 17.31 e (iv) Disclosure
Impairment loss recognised in profit or loss, property, plant and equipment
IFRS for SMEs 17.31 e (vi) Disclosure
Reversal of impairment loss recognised in profit or loss, property, plant and equipment
IFRS for SMEs 17.31 e (vi) Disclosure
Increase (decrease) through other changes, property, plant and equipment
IFRS for SMEs 17.31 e (viii) Disclosure
Disposals, property, plant and equipment
IFRS for SMEs 17.31 e (ii) Disclosure
Total increase (decrease) in property, plant and equipment
IFRS for SMEs 17.31 e Disclosure
Property, plant and equipment at end of period
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 e Disclosure, IFRS for SMEs 4.11 a Disclosure
Effective date of revaluation, property, plant and equipment
IFRS for SMEs 17.33 a Disclosure
Explanation of involvement of independent valuer in revaluation, property, plant and equipment
IFRS for SMEs 17.33 b Disclosure
Explanation of revaluation methods and significant assumptions, property, plant and equipment
IFRS for SMEs 17.33 c Disclosure
Property, plant and equipment, revalued assets, at cost
IFRS for SMEs 17.33 d Disclosure
Measurement bases, investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 a Disclosure
Depreciation method, investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 b Disclosure
Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 c Disclosure
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block]
IFRS for SMEs 17.31 Disclosure
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [abstract]
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [table]
IFRS for SMEs 17.31 Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.7 c Disclosure
Carrying amount [member]
IFRS for SMEs 34.7 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure
Gross carrying amount [member]
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 17.31 d Disclosure
Accumulated depreciation, amortisation and impairment [member]
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure
Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [line items]
Investment property at cost less accumulated depreciation and impairment at beginning of period
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 ea Disclosure
Changes in investment property at cost less accumulated depreciation and impairment [abstract]
Additions other than through business combinations, investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 e (i) Disclosure
Acquisitions through business combinations, investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 e (iii) Disclosure
Transfer to (from) investment property at fair value through profit or loss [abstract]
Transfer to investment property at fair value through profit or loss
IFRS for SMEs 17.31 e (v) Disclosure
Transfer from investment property at fair value through profit or loss
IFRS for SMEs 17.31 e (v) Disclosure
Net transfer to (from) investment property at fair value through profit or loss
IFRS for SMEs 17.31 e (v) Disclosure
Increase (decrease) through net exchange differences, investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 e (viii) Common practice
Depreciation, investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 e (vii) Disclosure
Impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 e (vi) Disclosure
Reversal of impairment loss recognised in profit or loss, investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 e (vi) Disclosure
Increase (decrease) through other changes, investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 e (viii) Disclosure
Disposals, investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 e (ii) Disclosure
Total increase (decrease) in investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 17.31 e Disclosure
Investment property at cost less accumulated depreciation and impairment at end of period
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 4.2 ea Disclosure
Property, plant and equipment, restrictions on title
IFRS for SMEs 17.32 a Disclosure
Description of existence of restrictions on title, property, plant and equipment
IFRS for SMEs 17.32 a Disclosure
Property, plant and equipment, pledged as security
IFRS for SMEs 17.32 a Disclosure
Contractual commitments for acquisition of property, plant and equipment
IFRS for SMEs 17.32 b Disclosure
Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort
IFRS for SMEs 17.32 c Disclosure
Description of reasons why fair value measurement of investment property would involve undue cost or effort
IFRS for SMEs 17.32 c Disclosure
Property, plant and equipment, revaluation surplus
IFRS for SMEs 17.33 e Disclosure
Revaluation increase (decrease), property, plant and equipment
IFRS for SMEs 17.31 e (iv) Disclosure, IFRS for SMEs 17.33 e Disclosure
Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment
IFRS for SMEs 17.33 e Disclosure
Disclosure of financial instruments [text block]
IFRS for SMEs - 11 Disclosures Disclosure
Categories of financial assets and financial liabilities [abstract]
Financial assets at fair value through profit or loss
IFRS for SMEs 11.41 a Disclosure
Financial assets that are debt instruments, at amortised cost
IFRS for SMEs 11.41 b Disclosure
Financial assets that are equity instruments, at cost
IFRS for SMEs 11.41 c Disclosure
Financial liabilities at fair value through profit or loss
IFRS for SMEs 11.41 d Disclosure
Financial liabilities at amortised cost
IFRS for SMEs 11.41 e Disclosure
Loan commitments, at cost
IFRS for SMEs 11.41 f Disclosure
Description of basis and assumptions to determine fair value
IFRS for SMEs 11.43 Disclosure
Statement that reliable measure of fair value for financial instruments that would otherwise be measured at fair value through
profit or loss is no longer available or is not available without undue cost or effort
IFRS for SMEs 11.44 Disclosure
Financial assets whose fair value is no longer available or is not available without undue cost or effort
IFRS for SMEs 11.44 Disclosure
Financial liabilities whose fair value is no longer available or is not available without undue cost or effort
IFRS for SMEs 11.44 Disclosure
Description of reasons why reliable fair value measurement of financial instruments that would otherwise be measured at fair
value through profit or loss would involve undue cost or effort
IFRS for SMEs 11.44 Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [text block]
IFRS for SMEs 11.45 Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]
Disclosure of transferred financial assets that are not derecognised in their entirety [table]
IFRS for SMEs 11.45 Disclosure
Transferred financial assets that are not derecognised in their entirety [axis]
IFRS for SMEs 11.45 Disclosure
Transferred financial assets that are not derecognised in their entirety [member]
IFRS for SMEs 11.45 Disclosure
Disclosure of transferred financial assets that are not derecognised in their entirety [line items]
Description of nature of transferred financial assets that are not derecognised in their entirety
IFRS for SMEs 11.45 a Disclosure
Description of nature of risks and rewards of ownership to which entity is exposed
IFRS for SMEs 11.45 b Disclosure
Assets that entity continues to recognise
IFRS for SMEs 11.45 c Disclosure
Associated liabilities that entity continues to recognise
IFRS for SMEs 11.45 c Disclosure
Financial assets pledged as collateral for liabilities or contingent liabilities
IFRS for SMEs 11.46 a Disclosure
Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities
IFRS for SMEs 11.46 b Disclosure
Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption
terms of loans payable
IFRS for SMEs 11.47 a Disclosure
Loans payable in breach of terms or default
IFRS for SMEs 11.47 b Disclosure
Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial
statements were authorised for issue
IFRS for SMEs 11.47 c Disclosure
Income, expense, gains or losses of financial instruments [abstract]
Gains (losses) on financial instruments [abstract]
Gains (losses) on financial assets at fair value through profit or loss
IFRS for SMEs 11.48 a (i) Disclosure
Gains (losses) on financial liabilities at fair value through profit or loss
IFRS for SMEs 11.48 a (ii) Disclosure
Gains (losses) on financial assets at amortised cost
IFRS for SMEs 11.48 a (iii) Disclosure
Gains (losses) on financial liabilities at amortised cost
IFRS for SMEs 11.48 a (iv) Disclosure
Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss
[abstract]
Interest income for financial assets not at fair value through profit or loss
IFRS for SMEs 11.48 b Disclosure
Interest expense for financial liabilities not at fair value through profit or loss
IFRS for SMEs 11.48 b Disclosure
Disclosure of financial assets [text block]
IFRS for SMEs 11.48 c Disclosure
Disclosure of financial assets [abstract]
Disclosure of financial assets [table]
IFRS for SMEs 11.48 c Disclosure
Classes of financial assets [axis]
IFRS for SMEs 11.48 c Disclosure
Financial assets, class [member]
IFRS for SMEs 11.48 c Disclosure
Disclosure of financial assets [line items]
Impairment loss on financial assets
IFRS for SMEs 11.48 c Disclosure
Disclosure of hedge accounting [text block]
IFRS for SMEs 12.26 Disclosure
Disclosure of detailed information about hedges [text block]
IFRS for SMEs 12.27 Disclosure
Disclosure of detailed information about hedges [abstract]
Disclosure of detailed information about hedges [table]
IFRS for SMEs 12.27 Disclosure
Types of risks [axis]
IFRS for SMEs 12.27 Disclosure
Risks [member]
IFRS for SMEs 12.27 Disclosure
Interest rate risks of debt instruments measured at amortised cost [member]
IFRS for SMEs 12.17 a Disclosure
Foreign exchange or interest rate risks in firm commitment or highly probable forecast transactions [member]
IFRS for SMEs 12.17 b Disclosure
Price risks of commodity or firm commitments or highly probable forecast transactions to purchase or sell commodity [member]
IFRS for SMEs 12.17 c Disclosure
Foreign exchange risks in net investment in foreign operations [member]
IFRS for SMEs 12.17 d Disclosure
Disclosure of detailed information about hedges [line items]
Description of type of hedge
IFRS for SMEs 12.27 a Disclosure
Description of financial instruments designated as hedging instruments
IFRS for SMEs 12.27 b Disclosure
Financial instruments designated as hedging instruments, at fair value
IFRS for SMEs 12.27 b Disclosure
Description of nature of risks being hedged
IFRS for SMEs 12.27 c Disclosure
Gains (losses) on hedging instrument, fair value hedges
IFRS for SMEs 12.28 a Disclosure
Gains (losses) on hedged item attributable to hedged risk, fair value hedges
IFRS for SMEs 12.28 b Disclosure
Description of periods when cash flows expected to occur
IFRS for SMEs 12.29 a Disclosure
Description of periods when cash flows affect profit or loss
IFRS for SMEs 12.29 a Disclosure
Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected
to occur
IFRS for SMEs 12.29 b Disclosure
Gains (losses) on cash flow hedges, net of tax
IFRS for SMEs 12.29 c Disclosure
Gains (losses) on cash flow hedges, before tax
IFRS for SMEs 12.29 c Disclosure
Reclassification adjustments on cash flow hedges, net of tax
IFRS for SMEs 12.29 d Disclosure
Reclassification adjustments on cash flow hedges, before tax
IFRS for SMEs 12.29 d Disclosure
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss
IFRS for SMEs 12.29 e Disclosure
Disclosure of intangible assets [text block]
IFRS for SMEs - 18 Disclosures Disclosure
Disclosure of detailed information about intangible assets [text block]
IFRS for SMEs 18.27 Disclosure
Disclosure of detailed information about intangible assets [abstract]
Disclosure of detailed information about intangible assets [table]
IFRS for SMEs 18.27 Disclosure
Classes of intangible assets other than goodwill [axis]
IFRS for SMEs 18.27 Disclosure
Intangible assets other than goodwill [member]
IFRS for SMEs 27.33 d Disclosure, IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 18.27 Disclosure
Brand names [member]
IFRS for SMEs 18.27 Common practice
Intangible exploration and evaluation assets [member]
IFRS for SMEs 18.27 Common practice
Mastheads and publishing titles [member]
IFRS for SMEs 18.27 Common practice
Computer software [member]
IFRS for SMEs 18.27 Common practice
Licences and franchises [member]
IFRS for SMEs 18.27 Common practice
Copyrights, patents and other industrial property rights, service and operating rights [member]
IFRS for SMEs 18.27 Common practice
Recipes, formulae, models, designs and prototypes [member]
IFRS for SMEs 18.27 Common practice
Intangible assets under development [member]
IFRS for SMEs 18.27 Common practice
Service concession arrangements, classified as intangible assets [member]
IFRS for SMEs 34.15 Common practice
Other intangible assets [member]
IFRS for SMEs 18.27 Common practice
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.7 c Disclosure
Carrying amount [member]
IFRS for SMEs 34.7 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure
Gross carrying amount [member]
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 17.31 d Disclosure
Accumulated depreciation, amortisation and impairment [member]
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure
Disclosure of detailed information about intangible assets [line items]
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included
IFRS for SMEs 18.27 d Disclosure
Amortisation method, intangible assets other than goodwill
IFRS for SMEs 18.27 b Disclosure
Useful lives or amortisation rates, intangible assets other than goodwill
IFRS for SMEs 18.27 a Disclosure
Reconciliation of changes in intangible assets other than goodwill [abstract]
Intangible assets other than goodwill at beginning of period
IFRS for SMEs 4.2 g Disclosure, IFRS for SMEs 18.27 e Disclosure
Changes in intangible assets other than goodwill [abstract]
Additions other than through business combinations, intangible assets other than goodwill
IFRS for SMEs 18.27 e (i) Disclosure
Acquisitions through business combinations, intangible assets other than goodwill
IFRS for SMEs 18.27 e (iii) Disclosure
Increase (decrease) through net exchange differences, intangible assets other than goodwill
IFRS for SMEs 18.27 e (vi) Disclosure
Amortisation, intangible assets other than goodwill
IFRS for SMEs 18.27 e (iv) Disclosure
Impairment loss recognised in profit or loss, intangible assets other than goodwill
IFRS for SMEs 18.27 e (v) Disclosure
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
IFRS for SMEs 18.27 e (v) Disclosure
Increase (decrease) through other changes, intangible assets other than goodwill
IFRS for SMEs 18.27 e (vi) Disclosure
Disposals, intangible assets other than goodwill
IFRS for SMEs 18.27 e (ii) Disclosure
Total increase (decrease) in intangible assets other than goodwill
IFRS for SMEs 18.27 e Disclosure
Intangible assets other than goodwill at end of period
IFRS for SMEs 4.2 g Disclosure, IFRS for SMEs 18.27 e Disclosure
Disclosure of intangible assets material to entity [text block]
IFRS for SMEs 18.28 a Disclosure
Disclosure of intangible assets material to entity [abstract]
Disclosure of intangible assets material to entity [table]
IFRS for SMEs 18.28 a Disclosure
Intangible assets material to entity [axis]
IFRS for SMEs 18.28 a Disclosure
Intangible assets material to entity [member]
IFRS for SMEs 18.28 a Disclosure
Disclosure of intangible assets material to entity [line items]
Description of intangible assets material to entity
IFRS for SMEs 18.28 a Disclosure
Intangible assets material to entity
IFRS for SMEs 18.28 a Disclosure
Remaining amortisation period of intangible assets material to entity
IFRS for SMEs 18.28 a Disclosure
Intangible assets acquired by way of government grant, fair value initially recognised
IFRS for SMEs 18.28 b (i) Disclosure
Intangible assets acquired by way of government grant
IFRS for SMEs 18.28 b (ii) Disclosure
Intangible assets whose title is restricted
IFRS for SMEs 18.28 c Disclosure
Intangible assets pledged as security for liabilities
IFRS for SMEs 18.28 c Disclosure
Contractual commitments for acquisition of intangible assets
IFRS for SMEs 18.28 d Disclosure
Research and development expense
IFRS for SMEs 18.29 Disclosure
Disclosure of biological assets [text block]
IFRS for SMEs - 34 Agriculture Disclosure
Description of biological assets
IFRS for SMEs 34.7 a Disclosure, IFRS for SMEs 34.10 a Disclosure
Description of methods and assumptions applied in determining fair value of agricultural produce at point of harvest and biological
assets
IFRS for SMEs 34.7 b Disclosure
Disclosure of reconciliation of changes in biological assets [text block]
IFRS for SMEs 34.7 c Disclosure
Disclosure of reconciliation of changes in biological assets [abstract]
Disclosure of reconciliation of changes in biological assets [table]
IFRS for SMEs 34.2 Disclosure
Measurement [axis]
IFRS for SMEs 34.2 Disclosure
Aggregated measurement [member]
IFRS for SMEs 34.2 Disclosure
At fair value [member]
IFRS for SMEs 34.2 a Disclosure
At cost [member]
IFRS for SMEs 34.2 b Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.7 c Disclosure
Carrying amount [member]
IFRS for SMEs 34.7 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure
Gross carrying amount [member]
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 17.31 d Disclosure
Accumulated depreciation, amortisation and impairment [member]
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure
Disclosure of reconciliation of changes in biological assets [line items]
Reconciliation of changes in biological assets [abstract]
Biological assets at beginning of period
IFRS for SMEs 34.7 c Disclosure
Changes in biological assets [abstract]
Gains (losses) on fair value adjustment, biological assets
IFRS for SMEs 34.7 c (i) Disclosure
Additions other than through business combinations, biological assets
IFRS for SMEs 34.7 c (ii) Disclosure
Decrease due to harvest, biological assets
IFRS for SMEs 34.7 c (iii) Disclosure
Acquisitions through business combinations, biological assets
IFRS for SMEs 34.7 c (iv) Disclosure
Increase (decrease) through net exchange differences, biological assets
IFRS for SMEs 34.7 c (v) Disclosure
Increase (decrease) through other changes, biological assets
IFRS for SMEs 34.7 c (vi) Disclosure
Disposals, biological assets
IFRS for SMEs 34.7 c (vi) Disclosure
Total increase (decrease) in biological assets
IFRS for SMEs 34.7 c Disclosure
Biological assets at end of period
IFRS for SMEs 34.7 c Disclosure
Explanation of why fair value cannot be reliably measured without undue cost or effort for biological assets, at cost
IFRS for SMEs 34.10 b Disclosure
Depreciation method, biological assets, at cost
IFRS for SMEs 34.10 c Disclosure
Useful lives or depreciation rates, biological assets, at cost
IFRS for SMEs 34.10 d Disclosure
Disclosure of investment property at fair value through profit or loss [text block]
IFRS for SMEs - 16 Disclosures Disclosure
Description of methods and significant assumptions applied in determining fair value of investment property
IFRS for SMEs 16.10 a Disclosure
Description of extent to which fair value of investment property is based on valuation by independent valuer
IFRS for SMEs 16.10 b Disclosure
Explanation of restrictions on realisability of investment property at fair value through profit or loss or remittance of
income and proceeds of disposal of investment property at fair value through profit or loss
IFRS for SMEs 16.10 c Disclosure
Restrictions on realisability of investment property at fair value through profit or loss or remittance of income and proceeds
of disposal of investment property at fair value through profit or loss
IFRS for SMEs 16.10 c Disclosure
Explanation of contractual obligations to purchase, construct or develop investment property at fair value through profit
or loss or for repairs, maintenance or enhancements
IFRS for SMEs 16.10 d Disclosure
Reconciliation of changes in investment property at fair value through profit or loss [abstract]
Investment property at fair value through profit or loss at beginning of period
IFRS for SMEs 4.2 f Disclosure, IFRS for SMEs 16.10 e Disclosure
Changes in investment property at fair value through profit or loss [abstract]
Additions other than through business combinations, investment property at fair value through profit or loss
IFRS for SMEs 16.10 e (i) Disclosure
Acquisitions through business combinations, investment property at fair value through profit or loss
IFRS for SMEs 16.10 e (i) Disclosure
Gains (losses) on fair value adjustment, investment property at fair value through profit or loss
IFRS for SMEs 16.10 e (ii) Disclosure
Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract]
Transfer to investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 16.10 e (iii) Disclosure
Transfer from investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 16.10 e (iii) Disclosure
Net transfer to (from) investment property at cost less accumulated depreciation and impairment
IFRS for SMEs 16.10 e (iii) Disclosure
Transfer from (to) inventories and owner-occupied property, investment property at fair value through profit or loss
IFRS for SMEs 16.10 e (iv) Disclosure
Increase (decrease) through net exchange differences, investment property at fair value through profit or loss
IFRS for SMEs 16.10 e (v) Disclosure
Increase (decrease) through other changes, investment property at fair value through profit or loss
IFRS for SMEs 16.10 e (v) Disclosure
Total increase (decrease) in investment property at fair value through profit or loss
IFRS for SMEs 16.10 e Disclosure
Investment property at fair value through profit or loss at end of period
IFRS for SMEs 4.2 f Disclosure, IFRS for SMEs 16.10 e Disclosure
Disclosure of consolidated, separate and combined financial statements [text block]
IFRS for SMEs - 9 Separate financial statements Disclosure, IFRS for SMEs - 9 Combined financial statements Disclosure, IFRS for SMEs - 9 Disclosures in consolidated financial statements Disclosure
Description of significant judgements and assumptions made in determining that entity controls another entity even though
it holds less than half of voting rights
IFRS for SMEs 9.23 b Disclosure
Date of end of reporting period of financial statements of subsidiary
IFRS for SMEs 9.23 c Disclosure
Description of nature and extent of significant restrictions on transfer of funds to entity
IFRS for SMEs 9.23 d Disclosure
Description of nature of financial statements
IFRS for SMEs 3.23 b Disclosure, IFRS for SMEs 9.30 a Disclosure, IFRS for SMEs 9.23 a Disclosure, IFRS for SMEs 9.27 a Disclosure
Investments in subsidiaries not consolidated at reporting date
IFRS for SMEs 9.23A Disclosure
Explanation of reasons why combined financial statements are prepared
IFRS for SMEs 9.30 b Disclosure
Description of basis for determining which entities are included in combined financial statements
IFRS for SMEs 9.30 c Disclosure
Description of basis of preparation of combined financial statements
IFRS for SMEs 9.30 d Disclosure
Method used to account for investments in subsidiaries
IFRS for SMEs 9.27 b Disclosure
Method used to account for investments in jointly controlled entities
IFRS for SMEs 9.27 b Disclosure
Method used to account for investments in associates
IFRS for SMEs 9.27 b Disclosure
Description of identification of financial statements to which separate financial statements relate
IFRS for SMEs 9.27 Disclosure
Disclosure of interests in joint ventures [text block]
IFRS for SMEs - 15 Disclosures Disclosure
Description of accounting policy for investments in joint ventures [text block]
IFRS for SMEs 8.5 b Disclosure, IFRS for SMEs 15.19 a Disclosure
Investments in joint ventures
IFRS for SMEs 4.2 k Disclosure, IFRS for SMEs 15.19 b Disclosure
Fair value of investments in joint ventures for which there are quoted market prices
IFRS for SMEs 15.19 c Disclosure
Commitments in relation to joint ventures
IFRS for SMEs 15.19 d Disclosure
Share of profit (loss) of joint ventures accounted for using equity method
IFRS for SMEs 15.20 Disclosure
Share of profit (loss) of discontinued operations of joint ventures accounted for using equity method
IFRS for SMEs 15.20 Disclosure
Statement that undue cost or effort exemption is applied for jointly controlled entities
IFRS for SMEs 15.21 Disclosure
Description of reasons why fair value measurement of jointly controlled entities would involve undue cost or effort
IFRS for SMEs 15.21 Disclosure
Investments in jointly controlled entities accounted for under cost model because undue cost or effort exemption is applied
IFRS for SMEs 15.21 Disclosure
Disclosure of investment in associates [text block]
IFRS for SMEs - 14 Disclosures Disclosure
Description of accounting policy for investment in associates [text block]
IFRS for SMEs 14.12 a Disclosure, IFRS for SMEs 8.5 b Disclosure
Investments in associates
IFRS for SMEs 4.2 j Disclosure, IFRS for SMEs 14.12 b Disclosure
Fair value of investments in associates for which there are quoted market prices
IFRS for SMEs 14.12 c Disclosure
Dividends and other distributions from associates accounted for by cost model recognised as income
IFRS for SMEs 14.13 Disclosure
Share of profit (loss) of associates accounted for using equity method
IFRS for SMEs 14.14 Disclosure
Share of profit (loss) of discontinued operations of associates accounted for using equity method
IFRS for SMEs 14.14 Disclosure
Statement that undue cost or effort exemption is applied for associates
IFRS for SMEs 14.15 Disclosure
Description of reasons why fair value measurement of associates would involve undue cost or effort
IFRS for SMEs 14.15 Disclosure
Investments in associates accounted for under cost model because undue cost or effort exemption is applied
IFRS for SMEs 14.15 Disclosure
Disclosure of binding sale agreement for major disposal of assets or group of assets and liabilities [text block]
IFRS for SMEs 4.14 Disclosure
Description of assets or group of assets and liabilities if entity has binding sale agreement
IFRS for SMEs 4.14 a Disclosure
Description of facts and circumstances of sale or plan
IFRS for SMEs 4.14 b Disclosure
Assets for which entity has binding sale agreement
IFRS for SMEs 4.14 c Disclosure
Liabilities for which entity has binding sale agreement
IFRS for SMEs 4.14 c Disclosure
Disclosure of inventories [text block]
IFRS for SMEs - 13 Disclosures Disclosure
Description of accounting policy for measuring inventories [text block]
IFRS for SMEs 13.22 a Disclosure, IFRS for SMEs 8.5 b Disclosure
Description of inventory cost formulas
IFRS for SMEs 13.22 a Disclosure
Inventory write-down
IFRS for SMEs 13.22 d Disclosure
Reversal of inventory write-down
IFRS for SMEs 13.22 d Disclosure
Cost of inventories recognised as expense during period
IFRS for SMEs 13.22 c Disclosure
Inventories pledged as security for liabilities
IFRS for SMEs 13.22 e Disclosure
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
IFRS for SMEs - 21 Disclosures Disclosure
Disclosure of other provisions [text block]
IFRS for SMEs 21.14 Disclosure
Disclosure of other provisions [abstract]
Disclosure of other provisions [table]
IFRS for SMEs 21.14 Disclosure
Classes of other provisions [axis]
IFRS for SMEs 21.14 Disclosure
Other provisions [member]
IFRS for SMEs 21.14 Disclosure
Warranty provision [member]
IFRS for SMEs 21A.4 Example
Restructuring provision [member]
IFRS for SMEs 21A.3 Example
Legal proceedings provision [member]
IFRS for SMEs 21A.9 Example
Refunds provision [member]
IFRS for SMEs 21A.5 Example
Onerous contracts provision [member]
IFRS for SMEs 21A.2 Example
Miscellaneous other provisions [member]
IFRS for SMEs 21.14 Common practice
Disclosure of other provisions [line items]
Reconciliation of changes in other provisions [abstract]
Other provisions at beginning of period
IFRS for SMEs 4.11 e Disclosure, IFRS for SMEs 21.14 a (i) Disclosure
Changes in other provisions [abstract]
Additional provisions, other provisions
IFRS for SMEs 21.14 a (ii) Disclosure
Provision used, other provisions
IFRS for SMEs 21.14 a (iii) Disclosure
Unused provision reversed, other provisions
IFRS for SMEs 21.14 a (iv) Disclosure
Increase (decrease) through net exchange differences, other provisions
IFRS for SMEs 21.14 a Common practice
Increase (decrease) through transfers and other changes, other provisions
IFRS for SMEs 21.14 a Common practice
Total increase (decrease) in other provisions
IFRS for SMEs 21.14 a Disclosure
Other provisions at end of period
IFRS for SMEs 4.11 e Disclosure, IFRS for SMEs 21.14 a (i) Disclosure
Description of nature of obligation, other provisions
IFRS for SMEs 21.14 b Disclosure
Description of expected timing of outflows, other provisions
IFRS for SMEs 21.14 b Disclosure
Indication of uncertainties of amount or timing of outflows, other provisions
IFRS for SMEs 21.14 c Disclosure
Asset recognised for expected reimbursement, other provisions
IFRS for SMEs 21.14 d Disclosure
Expected reimbursement, other provisions
IFRS for SMEs 21.14 d Disclosure
Disclosure of contingent liabilities [text block]
IFRS for SMEs 21.15 Disclosure
Disclosure of contingent liabilities [abstract]
Disclosure of contingent liabilities [table]
IFRS for SMEs 21.15 Disclosure
Classes of contingent liabilities [axis]
IFRS for SMEs 21.15 Disclosure
Contingent liabilities [member]
IFRS for SMEs 21.15 Disclosure
Warranty contingent liability [member]
IFRS for SMEs 21.15 Disclosure
Restructuring contingent liability [member]
IFRS for SMEs 21.15 Disclosure
Legal proceedings contingent liability [member]
IFRS for SMEs 21.15 Disclosure
Onerous contracts contingent liability [member]
IFRS for SMEs 21.15 Disclosure
Contingent liability for decommissioning, restoration and rehabilitation costs [member]
IFRS for SMEs 21.15 Disclosure
Other contingent liabilities [member]
IFRS for SMEs 21.15 Disclosure
Disclosure of contingent liabilities [line items]
Description of nature of obligation, contingent liabilities
IFRS for SMEs 21.15 Disclosure
Explanation of estimated financial effect of contingent liabilities
IFRS for SMEs 21.15 a Disclosure
Estimated financial effect of contingent liabilities
IFRS for SMEs 21.15 a Disclosure
Explanation of possibility of reimbursement, contingent liabilities
IFRS for SMEs 21.15 c Disclosure
Indication of uncertainties of amount or timing of outflows, contingent liabilities
IFRS for SMEs 21.15 b Disclosure
Description of nature of contingent assets
IFRS for SMEs 21.16 Disclosure
Explanation of estimated financial effect of contingent assets
IFRS for SMEs 21.16 Disclosure
Estimated financial effect of contingent assets
IFRS for SMEs 21.16 Disclosure
Statement that estimate of financial effect of contingent assets would involve undue cost or effort
IFRS for SMEs 21.16 Disclosure
Description of reasons why estimating financial effect of contingent assets would involve undue cost or effort
IFRS for SMEs 21.16 Disclosure
Information about contingent liabilities that disclosure is not practicable
IFRS for SMEs 21.15 Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision
IFRS for SMEs 21.17 Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability
IFRS for SMEs 21.17 Disclosure
Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset
IFRS for SMEs 21.17 Disclosure
Disclosure of revenue [text block]
IFRS for SMEs - 23 Disclosures Disclosure
Description of accounting policy for recognition of revenue [text block]
IFRS for SMEs 23.30 a Disclosure, IFRS for SMEs 8.5 b Disclosure
Disclosure of government grants [text block]
IFRS for SMEs - 24 Disclosures Disclosure
Description of nature of government grants recognised in financial statements
IFRS for SMEs 24.6 a Disclosure
Government grants
IFRS for SMEs 24.6 a Disclosure
Income from government grants
IFRS for SMEs 23.30 b (vii) Disclosure, IFRS for SMEs 24.6 a Disclosure
Indication of other forms of government assistance with direct benefits for entity
IFRS for SMEs 24.6 c Disclosure
Explanation of unfulfilled conditions and other contingencies attaching to government assistance
IFRS for SMEs 24.6 b Disclosure
Disclosure of recognised revenue from construction contracts [text block]
IFRS for SMEs 23.31 Disclosure
Revenue from construction contracts
IFRS for SMEs 23.30 b (viii) Disclosure, IFRS for SMEs 23.31 a Disclosure
Methods used to determine construction contract revenue recognised
IFRS for SMEs 23.31 b Disclosure
Methods used to determine stage of completion of construction in progress
IFRS for SMEs 23.31 c Disclosure
Gross amount due from customers for contract work as asset
IFRS for SMEs 23.32 a Disclosure
Gross amount due to customers for contract work as liability
IFRS for SMEs 23.32 b Disclosure
Disclosure of impairment of assets [text block]
IFRS for SMEs - 27 Disclosures Disclosure
Disclosure of impairment loss and reversal of impairment loss [text block]
IFRS for SMEs 27.32 Disclosure
Disclosure of impairment loss and reversal of impairment loss [abstract]
Disclosure of impairment loss and reversal of impairment loss [table]
IFRS for SMEs 27.32 Disclosure
Classes of assets [axis]
IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.32 Disclosure
Assets [member]
IFRS for SMEs 27.32 Disclosure, IFRS for SMEs 20.13 a Disclosure
Inventories [member]
IFRS for SMEs 27.33 a Disclosure
Property, plant and equipment [member]
IFRS for SMEs 17.31 Disclosure, IFRS for SMEs 27.33 b Disclosure, IFRS for SMEs 20.13 a Disclosure
Goodwill [member]
IFRS for SMEs 27.33 c Disclosure
Intangible assets other than goodwill [member]
IFRS for SMEs 27.33 d Disclosure, IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 18.27 Disclosure
Investments in associates [member]
IFRS for SMEs 27.33 e Disclosure
Investments in joint ventures [member]
IFRS for SMEs 27.33 f Disclosure
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment loss recognised in profit or loss
IFRS for SMEs 27.32 a Disclosure
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are
included
IFRS for SMEs 27.32 a Disclosure
Reversal of impairment loss recognised in profit or loss
IFRS for SMEs 27.32 b Disclosure
Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are
reversed
IFRS for SMEs 27.32 b Disclosure
Disclosure of leases [text block]
IFRS for SMEs - 20 Scope of this section Disclosure
Disclosure of recognised finance lease as assets by lessee [text block]
IFRS for SMEs 20.13 a Disclosure
Disclosure of recognised finance lease as assets by lessee [abstract]
Disclosure of recognised finance lease as assets by lessee [table]
IFRS for SMEs 20.13 a Disclosure
Classes of assets [axis]
IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 27.32 Disclosure
Assets [member]
IFRS for SMEs 27.32 Disclosure, IFRS for SMEs 20.13 a Disclosure
Property, plant and equipment [member]
IFRS for SMEs 17.31 Disclosure, IFRS for SMEs 27.33 b Disclosure, IFRS for SMEs 20.13 a Disclosure
Intangible assets other than goodwill [member]
IFRS for SMEs 27.33 d Disclosure, IFRS for SMEs 20.13 a Disclosure, IFRS for SMEs 18.27 Disclosure
Investment property [member]
IFRS for SMEs 20.13 a Disclosure
Biological assets [member]
IFRS for SMEs 20.13 a Disclosure
Other assets [member]
IFRS for SMEs 20.13 a Disclosure
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]
IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 18.27 e Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.7 c Disclosure
Carrying amount [member]
IFRS for SMEs 34.7 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 17.31 e Disclosure, IFRS for SMEs 18.27 e Disclosure
Gross carrying amount [member]
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure, IFRS for SMEs 17.31 d Disclosure
Accumulated depreciation, amortisation and impairment [member]
IFRS for SMEs 18.27 c Disclosure, IFRS for SMEs 17.31 d Disclosure, IFRS for SMEs 20.14 Disclosure, IFRS for SMEs 34.10 e Disclosure
Disclosure of recognised finance lease as assets by lessee [line items]
Recognised finance lease as assets
IFRS for SMEs 20.13 a Disclosure
Disclosure of finance lease and operating lease by lessee [text block]
IFRS for SMEs - 20 Financial statements of lessees—finance leases Disclosure, IFRS for SMEs - 20 Financial statements of lessees—operating leases Disclosure
Disclosure of finance lease and operating lease by lessee [abstract]
Disclosure of finance lease and operating lease by lessee [table]
IFRS for SMEs 20.13 b Disclosure, IFRS for SMEs 20.16 a Disclosure
Maturity [axis]
IFRS for SMEs 20.30 a Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.16 a Disclosure, IFRS for SMEs 20.13 b Disclosure
Aggregated time bands [member]
IFRS for SMEs 20.30 a Disclosure, IFRS for SMEs 20.13 b Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.16 a Disclosure
Not later than one year [member]
IFRS for SMEs 20.16 a (i) Disclosure, IFRS for SMEs 20.23 a (i) Disclosure, IFRS for SMEs 20.13 b (i) Disclosure, IFRS for SMEs 20.30 a (i) Disclosure
Later than one year and not later than five years [member]
IFRS for SMEs 20.23 a (ii) Disclosure, IFRS for SMEs 20.30 a (ii) Disclosure, IFRS for SMEs 20.13 b (ii) Disclosure, IFRS for SMEs 20.16 a (ii) Disclosure
Later than five years [member]
IFRS for SMEs 20.16 a (iii) Disclosure, IFRS for SMEs 20.30 a (iii) Disclosure, IFRS for SMEs 20.13 b (iii) Disclosure, IFRS for SMEs 20.23 a (iii) Disclosure
Disclosure of finance lease and operating lease by lessee [line items]
Minimum finance lease payments payable
IFRS for SMEs 20.13 b Disclosure
Minimum lease payments payable under non-cancellable operating lease
IFRS for SMEs 20.16 a Disclosure
Lease and sublease payments recognised as expense
IFRS for SMEs 20.16 b Disclosure
Description of significant leasing arrangements by lessee classified as finance lease
IFRS for SMEs 20.13 c Disclosure
Description of significant leasing arrangements by lessee classified as operating lease
IFRS for SMEs 20.16 c Disclosure
Disclosure of finance lease and operating lease by lessor [text block]
IFRS for SMEs - 20 Financial statements of lessors—operating leases Disclosure, IFRS for SMEs - 20 Financial statements of lessors—finance leases Disclosure
Disclosure of finance lease and operating lease by lessor [abstract]
Disclosure of finance lease and operating lease by lessor [table]
IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.30 a Disclosure
Maturity [axis]
IFRS for SMEs 20.30 a Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.16 a Disclosure, IFRS for SMEs 20.13 b Disclosure
Aggregated time bands [member]
IFRS for SMEs 20.30 a Disclosure, IFRS for SMEs 20.13 b Disclosure, IFRS for SMEs 20.23 a Disclosure, IFRS for SMEs 20.16 a Disclosure
Not later than one year [member]
IFRS for SMEs 20.16 a (i) Disclosure, IFRS for SMEs 20.23 a (i) Disclosure, IFRS for SMEs 20.13 b (i) Disclosure, IFRS for SMEs 20.30 a (i) Disclosure
Later than one year and not later than five years [member]
IFRS for SMEs 20.23 a (ii) Disclosure, IFRS for SMEs 20.30 a (ii) Disclosure, IFRS for SMEs 20.13 b (ii) Disclosure, IFRS for SMEs 20.16 a (ii) Disclosure
Later than five years [member]
IFRS for SMEs 20.16 a (iii) Disclosure, IFRS for SMEs 20.30 a (iii) Disclosure, IFRS for SMEs 20.13 b (iii) Disclosure, IFRS for SMEs 20.23 a (iii) Disclosure
Disclosure of finance lease and operating lease by lessor [line items]
Gross investment in finance lease
IFRS for SMEs 20.23 a Disclosure
Unearned finance income on finance lease
IFRS for SMEs 20.23 b Disclosure, IFRS for SMEs 20.23 a Disclosure
Minimum finance lease payments receivable, at present value
IFRS for SMEs 20.23 a Disclosure
Minimum lease payments receivable under non-cancellable operating lease
IFRS for SMEs 20.30 a Disclosure
Contingent rents recognised as income [abstract]
Contingent rents recognised as income, classified as finance lease
IFRS for SMEs 20.23 e Disclosure
Contingent rents recognised as income, classified as operating lease
IFRS for SMEs 20.30 b Disclosure
Total contingent rents recognised as income
IFRS for SMEs 20.23 e Disclosure
Explanation of unguaranteed residual values accruing to benefit of lessor
IFRS for SMEs 20.23 c Disclosure
Accumulated allowance for uncollectible minimum lease payments receivable
IFRS for SMEs 20.23 d Disclosure
Description of significant leasing arrangements by lessor classified as finance lease
IFRS for SMEs 20.23 f Disclosure
Description of significant leasing arrangements by lessor classified as operating lease
IFRS for SMEs 20.30 c Disclosure
Disclosure of share-based payment arrangements [text block]
IFRS for SMEs - 26 Disclosures Disclosure
Disclosure of terms and conditions of share-based payment arrangement [text block]
IFRS for SMEs 26.18 a Disclosure
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Disclosure of terms and conditions of share-based payment arrangement [table]
IFRS for SMEs 26.18 a Disclosure
Types of share-based payment arrangements [axis]
IFRS for SMEs 26.18 a Disclosure
Share-based payment arrangements [member]
IFRS for SMEs 26.18 a Disclosure
Disclosure of terms and conditions of share-based payment arrangement [line items]
Description of share-based payment arrangement
IFRS for SMEs 26.18 a Disclosure
Description of vesting requirements for share-based payment arrangement
IFRS for SMEs 26.18 a Disclosure
Description of maximum term of options granted for share-based payment arrangement
IFRS for SMEs 26.18 a Disclosure
Description of method of settlement for share-based payment arrangement
IFRS for SMEs 26.18 a Disclosure
Disclosure of number and weighted average exercise prices of share options [text block]
IFRS for SMEs 26.18 b Disclosure
Number of share options outstanding in share-based payment arrangement at beginning of period
IFRS for SMEs 26.18 b (i) Disclosure, IFRS for SMEs 26.18 b (vi) Disclosure
Number of share options granted in share-based payment arrangement
IFRS for SMEs 26.18 b (ii) Disclosure
Number of share options forfeited in share-based payment arrangement
IFRS for SMEs 26.18 b (iii) Disclosure
Number of share options exercised in share-based payment arrangement
IFRS for SMEs 26.18 b (iv) Disclosure
Number of share options expired in share-based payment arrangement
IFRS for SMEs 26.18 b (v) Disclosure
Number of share options outstanding in share-based payment arrangement at end of period
IFRS for SMEs 26.18 b (i) Disclosure, IFRS for SMEs 26.18 b (vi) Disclosure
Number of share options exercisable in share-based payment arrangement
IFRS for SMEs 26.18 b (vii) Disclosure
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period
IFRS for SMEs 26.18 b (vi) Disclosure, IFRS for SMEs 26.18 b (i) Disclosure
Weighted average exercise price of share options granted in share-based payment arrangement
IFRS for SMEs 26.18 b (ii) Disclosure
Weighted average exercise price of share options forfeited in share-based payment arrangement
IFRS for SMEs 26.18 b (iii) Disclosure
Weighted average exercise price of share options exercised in share-based payment arrangement
IFRS for SMEs 26.18 b (iv) Disclosure
Weighted average exercise price of share options expired in share-based payment arrangement
IFRS for SMEs 26.18 b (v) Disclosure
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period
IFRS for SMEs 26.18 b (vi) Disclosure, IFRS for SMEs 26.18 b (i) Disclosure
Weighted average exercise price of share options exercisable in share-based payment arrangement
IFRS for SMEs 26.18 b (vii) Disclosure
Explanation of measurement of fair value of goods or services received or fair value of equity instruments granted on equity-settled
share-based payments
IFRS for SMEs 26.19 Disclosure
Description of liability measurement for cash-settled share-based payment arrangements
IFRS for SMEs 26.20 Disclosure
Explanation of modifications, modified share-based payment arrangements
IFRS for SMEs 26.21 Disclosure
Explanation of measurement of share-based payment expense on basis of reasonable allocation of expenses recognised for group
IFRS for SMEs 26.22 Disclosure
Expense from share-based payment transactions
IFRS for SMEs 26.23 a Disclosure
Liabilities from share-based payment transactions
IFRS for SMEs 26.23 b Disclosure
Disclosure of employee benefits [text block]
IFRS for SMEs - 28 Disclosures Disclosure
Disclosure of defined benefit plans [text block]
IFRS for SMEs 28.41 Disclosure
Description of fact that multi-employer or state plan is defined benefit plan
IFRS for SMEs 28.40 Disclosure
Disclosure of defined benefit plans [abstract]
Disclosure of defined benefit plans [table]
IFRS for SMEs 28.41 Disclosure
Defined benefit plans [axis]
IFRS for SMEs 28.41 Disclosure
Defined benefit plans [member]
IFRS for SMEs 28.41 Disclosure
Multi-employer defined benefit plans [member]
IFRS for SMEs 28.40 Disclosure
Disclosure of defined benefit plans [line items]
Description of type of plan
IFRS for SMEs 28.41 a Disclosure
Description of accounting policy for recognising actuarial gains and losses [text block]
IFRS for SMEs 8.5 b Disclosure, IFRS for SMEs 28.41 b Disclosure
Actuarial gains (losses) recognised in profit or loss, defined benefit plan
IFRS for SMEs 28.41 b Disclosure
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
IFRS for SMEs 5.4 b (ii) Disclosure, IFRS for SMEs 28.41 b Disclosure, IFRS for SMEs 5.5 g Disclosure
Explanation of uses of any simplifications in measuring defined benefit obligation
IFRS for SMEs 28.41 c Disclosure
Description of reasons why using projected unit credit method to measure obligation and cost under defined benefit plans would
involve undue cost or effort
IFRS for SMEs 28.41 c Disclosure
Date of most recent comprehensive actuarial valuation
IFRS for SMEs 28.41 d Disclosure
Description of adjustments made to measure defined benefit obligation
IFRS for SMEs 28.41 d Disclosure
Reconciliation of changes in present value of defined benefit obligation [abstract]
Defined benefit obligation, at present value at beginning of period
IFRS for SMEs 28.41 e Disclosure
Changes in defined benefit obligation, at present value [abstract]
Increase (decrease) through current service cost, defined benefit obligation, at present value
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through interest cost, defined benefit obligation, at present value
IFRS for SMEs 28.41 e Disclosure
Acquisitions through business combinations, defined benefit obligation, at present value
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value
IFRS for SMEs 28.41 e Disclosure
Contributions by plan participants, defined benefit obligation, at present value
IFRS for SMEs 28.41 e Disclosure
Decrease through benefits paid, defined benefit obligation, at present value
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through past service cost, defined benefit obligation, at present value
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through curtailments, defined benefit obligation, at present value
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through settlements, defined benefit obligation, at present value
IFRS for SMEs 28.41 e Disclosure
Increase (decrease) through net exchange differences, defined benefit obligation, at present value
IFRS for SMEs 28.41 e Disclosure
Total increase (decrease) in defined benefit obligation, at present value
IFRS for SMEs 28.41 e Disclosure
Defined benefit obligation, at present value at end of period
IFRS for SMEs 28.41 e Disclosure
Reconciliation of changes in fair value of plan assets [abstract]
Plan assets, at fair value at beginning of period
IFRS for SMEs 28.41 f Disclosure
Changes in plan assets, at fair value [abstract]
Increase (decrease) through actuarial gains (losses), plan assets, at fair value
IFRS for SMEs 28.41 f (iii) Disclosure
Increase (decrease) through business combinations, plan assets, at fair value
IFRS for SMEs 28.41 f (iii) Disclosure
Decrease through benefits paid, plan assets, at fair value
IFRS for SMEs 28.41 f (ii) Disclosure
Increase (decrease) through contributions by plan participants, plan assets, at fair value
IFRS for SMEs 28.41 f (i) Disclosure
Increase (decrease) through contributions by employer, plan assets, at fair value
IFRS for SMEs 28.41 f (i) Disclosure
Increase (decrease) through net exchange differences, plan assets, at fair value
IFRS for SMEs 28.41 f (iii) Disclosure
Increase (decrease) through settlements, plan assets, at fair value
IFRS for SMEs 28.41 f (iii) Disclosure
Total increase (decrease) in plan assets, at fair value
IFRS for SMEs 28.41 f Disclosure
Plan assets, at fair value at end of period
IFRS for SMEs 28.41 f Disclosure
Reimbursement rights, at fair value at beginning of period
IFRS for SMEs 28.41 f Disclosure
Changes in reimbursement rights, at fair value [abstract]
Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value
IFRS for SMEs 28.41 f (iii) Disclosure
Increase (decrease) through business combinations, reimbursement rights, at fair value
IFRS for SMEs 28.41 f (iii) Disclosure
Decrease through benefits paid, reimbursement rights, at fair value
IFRS for SMEs 28.41 f (ii) Disclosure
Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value
IFRS for SMEs 28.41 f (i) Disclosure
Increase (decrease) through contributions by employer, reimbursement rights, at fair value
IFRS for SMEs 28.41 f (i) Disclosure
Increase (decrease) through net exchange differences, reimbursement rights, at fair value
IFRS for SMEs 28.41 f (iii) Disclosure
Increase (decrease) through settlements, reimbursement rights, at fair value
IFRS for SMEs 28.41 f (iii) Disclosure
Total increase (decrease) in reimbursement rights, at fair value
IFRS for SMEs 28.41 f Disclosure
Reimbursement rights, at fair value at end of period
IFRS for SMEs 28.41 f Disclosure
Cost relating to defined benefit plans
IFRS for SMEs 28.41 g Disclosure
Post-employment benefit expense, defined benefit plans
IFRS for SMEs 28.41 g (i) Disclosure
Cost relating to defined benefit plans for period included in cost of assets
IFRS for SMEs 28.41 g (ii) Disclosure
Description of percentage or amount which each major category contributes to fair value of total plan assets [text block]
IFRS for SMEs 28.41 h Disclosure
Equity instruments, amount contributed to fair value of plan assets
IFRS for SMEs 28.41 h Disclosure
Debt instruments, amount contributed to fair value of plan assets
IFRS for SMEs 28.41 h Disclosure
Real estate, amount contributed to fair value of plan assets
IFRS for SMEs 28.41 h Disclosure
Other assets, amount contributed to fair value of plan assets
IFRS for SMEs 28.41 h Disclosure
Equity instruments, percentage contributed to fair value of plan assets
IFRS for SMEs 28.41 h Disclosure
Debt instruments, percentage contributed to fair value of plan assets
IFRS for SMEs 28.41 h Disclosure
Real estate, percentage contributed to fair value of plan assets
IFRS for SMEs 28.41 h Disclosure
Other assets, percentage contributed to fair value of plan assets
IFRS for SMEs 28.41 h Disclosure
Entity's own financial instruments included in fair value of plan assets
IFRS for SMEs 28.41 i (i) Disclosure
Property occupied by entity included in fair value of plan assets
IFRS for SMEs 28.41 i (ii) Disclosure
Other assets used by entity included in fair value of plan assets
IFRS for SMEs 28.41 i (ii) Disclosure
Actual return on plan assets and reimbursement right recognised as asset
IFRS for SMEs 28.41 j Disclosure
Actuarial assumption of discount rates
IFRS for SMEs 28.41 k (i) Disclosure
Actuarial assumption of expected rates of return on plan assets
IFRS for SMEs 28.41 k (ii) Disclosure
Actuarial assumption of expected rates of salary increases
IFRS for SMEs 28.41 k (iii) Disclosure
Actuarial assumption of medical cost trend rates
IFRS for SMEs 28.41 k (iv) Disclosure
Other material actuarial assumptions
IFRS for SMEs 28.41 k (v) Disclosure
Disclosure of other long-term employee benefits [text block]
IFRS for SMEs 28.42 Disclosure
Disclosure of other long-term employee benefits [abstract]
Disclosure of other long-term employee benefits [table]
IFRS for SMEs 28.42 Disclosure
Categories of other long-term employee benefits [axis]
IFRS for SMEs 28.42 Disclosure
Other long-term employee benefits [member]
IFRS for SMEs 28.42 Disclosure
Disclosure of other long-term employee benefits [line items]
Description of nature of other long-term employee benefits
IFRS for SMEs 28.42 Disclosure
Other long-term employee benefit obligation
IFRS for SMEs 28.42 Disclosure
Description of funding of obligations of other long-term employee benefits
IFRS for SMEs 28.42 Disclosure
Disclosure of termination benefits [text block]
IFRS for SMEs 28.43 Disclosure
Disclosure of termination benefits [abstract]
Disclosure of termination benefits [table]
IFRS for SMEs 28.43 Disclosure
Categories of termination benefits [axis]
IFRS for SMEs 28.43 Disclosure
Termination benefits [member]
IFRS for SMEs 28.43 Disclosure
Disclosure of termination benefits [line items]
Description of nature of termination benefits
IFRS for SMEs 28.43 Disclosure
Termination benefit obligation
IFRS for SMEs 28.43 Disclosure
Description of funding of obligations of termination benefits
IFRS for SMEs 28.43 Disclosure
Description of nature of obligation, termination benefits contingent liability
IFRS for SMEs 28.44 Disclosure
Disclosure of income tax [text block]
IFRS for SMEs 29.38 Disclosure
Major components of tax expense (income) [abstract]
Current tax expense (income)
IFRS for SMEs 29.39 a Example
Adjustments for current tax of prior periods
IFRS for SMEs 29.39 b Example
Deferred tax expense (income) relating to origination and reversal of temporary differences
IFRS for SMEs 29.39 c Example
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes
IFRS for SMEs 29.39 d Example
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce
tax expense [abstract]
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce
current tax expense
IFRS for SMEs 29.39 e Common practice
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce
deferred tax expense
IFRS for SMEs 29.39 e Common practice
Total tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to
reduce tax expense
IFRS for SMEs 29.39 e Disclosure
Deferred tax expense (income) arising from write-down or reversal of write-down of deferred tax asset
IFRS for SMEs 29.39 g Example
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss
IFRS for SMEs 29.39 h Example
Adjustments to deferred tax expense (income) arising from change in tax status of entity or shareholders
IFRS for SMEs 29.39 f Example
Other components of deferred tax expense (income)
IFRS for SMEs 29.39 Common practice
Total tax expense (income)
IFRS for SMEs 29.39 Disclosure, IFRS for SMEs 5.5 d Disclosure
Income tax relating to components of other comprehensive income [abstract]
Income tax relating to exchange differences on translation of other comprehensive income
IFRS for SMEs 29.40 a Disclosure
Income tax relating to cash flow hedges of other comprehensive income
IFRS for SMEs 29.40 a Disclosure
Income tax relating to defined benefit plans of other comprehensive income
IFRS for SMEs 29.40 a Disclosure
Income tax relating to changes in revaluation surplus of other comprehensive income
IFRS for SMEs 29.40 a Disclosure
Aggregated income tax relating to components of other comprehensive income
IFRS for SMEs 29.40 a Disclosure
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
IFRS for SMEs 29.40 a Disclosure
Current and deferred tax relating to items charged or credited directly to equity [abstract]
Current tax relating to items credited (charged) directly to equity
IFRS for SMEs 29.40 b Common practice
Deferred tax relating to items credited (charged) directly to equity
IFRS for SMEs 29.40 b Common practice
Aggregate current and deferred tax relating to items credited (charged) directly to equity
IFRS for SMEs 29.40 b Disclosure
Explanation of significant differences between tax expense (income) and accounting profit multiplied by applicable tax rate
IFRS for SMEs 29.40 c Disclosure
Tax effect of revenues exempt from taxation
IFRS for SMEs 29.40 c Example
Tax effect of expense not deductible in determining taxable profit (tax loss)
IFRS for SMEs 29.40 c Example
Explanation of changes in applicable tax rates to previous accounting period
IFRS for SMEs 29.40 d Disclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [text block]
IFRS for SMEs 29.40 e Disclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Disclosure of temporary difference, unused tax losses and unused tax credits [table]
IFRS for SMEs 29.40 e Disclosure
Temporary difference, unused tax losses and unused tax credits [axis]
IFRS for SMEs 29.40 e Disclosure
Temporary difference, unused tax losses and unused tax credits [member]
IFRS for SMEs 29.40 e Disclosure
Temporary differences [member]
IFRS for SMEs 29.40 e Disclosure
Unused tax losses [member]
IFRS for SMEs 29.40 e Disclosure
Unused tax credits [member]
IFRS for SMEs 29.40 e Disclosure
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets and liabilities [abstract]
Deferred tax assets
IFRS for SMEs 29.40 e (i) Disclosure, IFRS for SMEs 4.2 o Disclosure
Deferred tax liabilities
IFRS for SMEs 4.2 o Disclosure, IFRS for SMEs 29.40 e (i) Disclosure
Net deferred tax liability (asset)
IFRS for SMEs 29.40 e (i) Disclosure
Analysis of change in deferred tax liabilities [text block]
IFRS for SMEs 29.40 e (ii) Disclosure
Analysis of change in deferred tax assets [text block]
IFRS for SMEs 29.40 e (ii) Disclosure
Deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised
IFRS for SMEs 29.40 f Disclosure
Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits
IFRS for SMEs 29.40 f Disclosure
Description of nature of potential income tax consequences that would result from payment of dividend
IFRS for SMEs 29.40 g Disclosure
Current tax assets not offset against current tax liabilities because undue cost or effort exemption is used
IFRS for SMEs 29.41 Disclosure
Current tax liabilities not offset against current tax assets because undue cost or effort exemption is used
IFRS for SMEs 29.41 Disclosure
Deferred tax assets not offset against deferred tax liabilities because undue cost or effort exemption is used
IFRS for SMEs 29.41 Disclosure
Deferred tax liabilities not offset against deferred tax assets because undue cost or effort exemption is used
IFRS for SMEs 29.41 Disclosure
Description of reasons why applying requirement to offset current or deferred tax assets and liabilities would involve undue
cost or effort
IFRS for SMEs 29.41 Disclosure
Disclosure of effect of changes in foreign exchange rates [text block]
IFRS for SMEs - 30 Disclosures Disclosure
Description of functional currency
IFRS for SMEs 30.26 Disclosure
Description of presentation currency
IFRS for SMEs 3.23 d Disclosure, IFRS for SMEs 30.26 Disclosure
Description of reason why presentation currency is different from functional currency
IFRS for SMEs 30.26 Disclosure
Description of reason for change in functional currency
IFRS for SMEs 30.27 Disclosure
Foreign exchange gain (loss)
IFRS for SMEs 30.25 a Disclosure
Reserve of exchange differences on translation
IFRS for SMEs 4.3 Common practice, IFRS for SMEs 30.25 b Disclosure
Disclosure of cash flow statement [text block]
IFRS for SMEs 7.1 Disclosure
Explanation of investing and financing transactions not requiring use of cash or cash equivalents
IFRS for SMEs 7.18 Disclosure
Description of acquisition of assets by assuming directly related liabilities or means of finance lease
IFRS for SMEs 7.19 a Common practice
Description of acquisition of entity by means of equity issue
IFRS for SMEs 7.19 b Common practice
Description of conversion of debt to equity
IFRS for SMEs 7.19 c Common practice
Cash and cash equivalents if different from statement of financial position [abstract]
Cash and cash equivalents
IFRS for SMEs 7.20 Disclosure, IFRS for SMEs 4.2 a Disclosure
Bank overdrafts
IFRS for SMEs 7.20 Common practice
Other differences to cash and cash equivalents in statement of cash flows
IFRS for SMEs 7.20 Common practice
Total cash and cash equivalents if different from statement of financial position
IFRS for SMEs 7.20 Common practice
Cash and cash equivalents held by entity unavailable for use by group
IFRS for SMEs 7.21 Disclosure
Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by
group
IFRS for SMEs 7.21 Disclosure
Income taxes paid (refund) [abstract]
Income taxes paid (refund), classified as operating activities
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Income taxes paid (refund), classified as investing activities
IFRS for SMEs 7.4 e Example, IFRS for SMEs 7.17 Disclosure
Income taxes paid (refund), classified as financing activities
IFRS for SMEs 7.17 Disclosure, IFRS for SMEs 7.4 e Example
Total income taxes paid (refund)
IFRS for SMEs 7.17 Disclosure
Disclosure of share capital, reserves and other equity interest [text block]
IFRS for SMEs 4.12 Disclosure
Disclosure of classes of share capital [text block]
IFRS for SMEs 4.12 a Disclosure
Disclosure of classes of share capital [abstract]
Disclosure of classes of share capital [table]
IFRS for SMEs 4.12 a Disclosure
Classes of share capital [axis]
IFRS for SMEs 4.12 a Disclosure
Share capital [member]
IFRS for SMEs 4.12 a Disclosure
Disclosure of classes of share capital [line items]
Number of shares authorised
IFRS for SMEs 4.12 a (i) Disclosure
Number of shares issued and fully paid
IFRS for SMEs 4.12 a (ii) Disclosure
Number of shares issued but not fully paid
IFRS for SMEs 4.12 a (ii) Disclosure
Par value per share
IFRS for SMEs 4.12 a (iii) Disclosure
Explanation of fact that shares have no par value
IFRS for SMEs 4.12 a (iii) Disclosure
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding at beginning of period
IFRS for SMEs 4.12 a (iv) Disclosure
Changes in number of shares outstanding [abstract]
Total increase (decrease) in number of shares outstanding
IFRS for SMEs 4.12 a (iv) Disclosure
Number of shares outstanding at end of period
IFRS for SMEs 4.12 a (iv) Disclosure
Rights, preferences and restrictions attaching to class of share capital
IFRS for SMEs 4.12 a (v) Disclosure
Number of shares in entity held by entity or by its subsidiaries or associates
IFRS for SMEs 4.12 a (vi) Disclosure
Number of shares reserved for issue under options and contracts for sale of shares
IFRS for SMEs 4.12 a (vii) Disclosure
Description of terms of shares reserved for issue under options and contracts for sale of shares
IFRS for SMEs 4.12 a (vii) Disclosure
Disclosure of reserves within equity [text block]
IFRS for SMEs 4.12 b Disclosure
Disclosure of reserves within equity [abstract]
Disclosure of reserves within equity [table]
IFRS for SMEs 4.12 b Disclosure
Reserves within equity [axis]
IFRS for SMEs 4.12 b Disclosure
Other reserves [member]
IFRS for SMEs 6.3 Disclosure, IFRS for SMEs 4.12 b Disclosure
Reserve of exchange differences on translation [member]
IFRS for SMEs 6.3 Common practice
Reserve of cash flow hedges [member]
IFRS for SMEs 6.3 Common practice
Revaluation surplus [member]
IFRS for SMEs 6.3 Common practice, IFRS for SMEs 17.15C Disclosure
Disclosure of reserves within equity [line items]
Description of nature and purpose of reserves within equity
IFRS for SMEs 4.12 b Disclosure
Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital
IFRS for SMEs 4.13 Disclosure
Retrospective application and retrospective restatement [axis]
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Currently stated [member]
IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.23 b Disclosure
Previously stated [member]
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.14 c Disclosure, IFRS for SMEs 10.23 b Disclosure
Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]
IFRS for SMEs 6.3 b Disclosure, IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.23 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to changes in accounting policy [member]
IFRS for SMEs 10.13 b Disclosure, IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to changes in accounting policy required by IFRS for SMEs [member]
IFRS for SMEs 10.13 c Disclosure, IFRS for SMEs 10.13 b Disclosure
Increase (decrease) due to voluntary changes in accounting policy [member]
IFRS for SMEs 10.14 c Disclosure
Increase (decrease) due to corrections of prior period errors [member]
IFRS for SMEs 10.23 c Disclosure, IFRS for SMEs 10.23 b Disclosure
Creation date [axis]
IFRS for SMEs 10.12 Disclosure
Default financial statements date [member]
IFRS for SMEs 10.12 Disclosure
Consolidated and separate financial statements [axis]
IFRS for SMEs 9.1 Disclosure
Consolidated [member]
IFRS for SMEs 9.1 Disclosure
Combined [member]
IFRS for SMEs 9.1 Disclosure
Separate [member]
IFRS for SMEs 9.1 Disclosure