[811000] Notes - Accounting policies, changes in accounting estimates and errors

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1 [811000] Notes - Accounting policies, changes in accounting estimates and errors Network

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http://xbrl.ifrs.org/role/ifrs/ias_8_2021-03-24_role-811000
2 Disclosure of changes in accounting policies, accounting estimates and errors [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory
3 Disclosure of initial application of standards or interpretations [text block] Concept (Text Block (HTML)) For Period ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations
4 Disclosure of initial application of standards or interpretations [abstract] Abstract ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract
5 Disclosure of initial application of standards or interpretations [table] Hypercube ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable
6 Initially applied IFRSs [axis] Dimension ifrs-full:InitiallyAppliedIFRSsAxis
7 Initially applied IFRSs [member] Member ifrs-full:InitiallyAppliedIFRSsMember
8 Interest Rate Benchmark Reform-Phase 2 [member] Member ifrs-full:InterestRateBenchmarkReformPhase2Member
9 IFRS 17 [member] Member ifrs-full:IFRS17Member
10 Property, Plant and Equipment-Proceeds before Intended Use [member] Member ifrs-full:PropertyPlantAndEquipmentProceedsBeforeIntendedUseMember
11 Classification of Liabilities as Current or Non-current [member] Member ifrs-full:ClassificationOfLiabilitiesAsCurrentOrNoncurrentMember
12 Onerous Contracts-Cost of Fulfilling Contract [member] Member ifrs-full:OnerousContractsCostOfFulfillingContractMember
13 Annual Improvements to IFRS Standards 2018-20 [member] Member ifrs-full:AnnualImprovementsToIFRSStandards201820Member
14 Annual Improvements 2018-20 Amendments to IFRS 1 [member] Member ifrs-full:AnnualImprovements201820AmendmentsToIFRS1Member
15 Annual Improvements 2018-20 Amendments to IFRS 9 [member] Member ifrs-full:AnnualImprovements201820AmendmentsToIFRS9Member
16 Annual Improvements 2018-20 Amendments to IAS 41 [member] Member ifrs-full:AnnualImprovements201820AmendmentsToIAS41Member
17 Disclosure of initial application of standards or interpretations [line items] LineItems ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems
18 Title of initially applied IFRS Concept (Text/String) For Period ifrs-full:TitleOfInitiallyAppliedIFRS
19 Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS Concept (Text/String) For Period ifrs-full:DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS
20 Description of nature of change in accounting policy Concept (Text/String) For Period ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy
21 Description of transitional provisions of initially applied IFRS Concept (Text/String) For Period ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS
22 Description of transitional provisions of initially applied IFRS that might have effect on future periods Concept (Text/String) For Period ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods
23 Description of fact that new or amended IFRS Standard is applied early Concept (Text/String) For Period ifrs-full:DescriptionOfFactThatNewOrAmendedIFRSStandardIsAppliedEarly
24 Disclosure of voluntary change in accounting policy [text block] Concept (Text Block (HTML)) For Period ifrs-full:DescriptionOfVoluntaryChangeInAccountingPolicy
25 Disclosure of voluntary change in accounting policy [abstract] Abstract ifrs-full:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract
26 Disclosure of voluntary change in accounting policy [table] Hypercube ifrs-full:DisclosureOfVoluntaryChangeInAccountingPolicyTable
27 Voluntary changes in accounting policy [axis] Dimension ifrs-full:VoluntaryChangesInAccountingPolicyAxis
28 Voluntary changes in accounting policy [member] Member ifrs-full:VoluntaryChangesInAccountingPolicyMember
29 Disclosure of voluntary change in accounting policy [line items] LineItems ifrs-full:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems
30 Description of nature of voluntary change in accounting policy Concept (Text/String) For Period ifrs-full:DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy
31 Description of reasons why applying new accounting policy provides reliable and more relevant information Concept (Text/String) For Period ifrs-full:DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation
32 Explanation of new standards or interpretations not applied Concept (Text/String) For Period ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations
33 Disclosure of expected impact of initial application of new standards or interpretations [text block] Concept (Text Block (HTML)) For Period ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations
34 Disclosure of expected impact of initial application of new standards or interpretations [abstract] Abstract ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract
35 Disclosure of expected impact of initial application of new standards or interpretations [table] Hypercube ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable
36 New IFRSs [axis] Dimension ifrs-full:NewIFRSsAxis
37 New IFRSs [member] Member ifrs-full:NewIFRSsMember
38 Disclosure of expected impact of initial application of new standards or interpretations [line items] LineItems ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems
39 Title of new IFRS Concept (Text/String) For Period ifrs-full:TitleOfNewIFRS
40 Description of nature of impending change in accounting policy Concept (Text/String) For Period ifrs-full:DescriptionOfNatureOfImpendingChangeInAccountingPolicy
41 Date by which application of new IFRS is required Concept (Date) For Period ifrs-full:DateByWhichApplicationOfNewIFRSIsRequired
42 Date as at which entity plans to apply new IFRS initially Concept (Date) For Period ifrs-full:DateAsAtWhichEntityPlansToApplyNewIFRSInitially
43 Discussion of impact that initial application of new IFRS is expected to have on financial statements Concept (Text/String) For Period ifrs-full:DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements
44 Description of fact that impact of initial application of new IFRS is not known or reasonably estimable Concept (Text/String) For Period ifrs-full:DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable
45 Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy Concept (Text/String) For Period ifrs-full:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
46 Disclosure of changes in accounting estimates [text block] Concept (Text Block (HTML)) For Period ifrs-full:DisclosureOfChangesInAccountingEstimatesExplanatory
47 Disclosure of changes in accounting estimates [abstract] Abstract ifrs-full:DisclosureOfChangesInAccountingEstimatesAbstract
48 Disclosure of changes in accounting estimates [table] Hypercube ifrs-full:DisclosureOfChangesInAccountingEstimatesTable
49 Accounting estimates [axis] Dimension ifrs-full:AccountingEstimatesAxis
50 Accounting estimates [member] Member ifrs-full:AccountingEstimatesMember
51 Disclosure of changes in accounting estimates [line items] LineItems ifrs-full:DisclosureOfChangesInAccountingEstimatesLineItems
52 Description of nature of change in accounting estimate [text block] Concept (Text Block (HTML)) For Period ifrs-full:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
53 Increase (decrease) in accounting estimate Concept (Monetary) For Period ifrs-full:IncreaseDecreaseInAccountingEstimate
54 Description of fact that estimating amount of change in accounting estimate is impracticable [text block] Concept (Text Block (HTML)) For Period ifrs-full:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable
55 Description of nature of accounting errors in prior periods [text block] Concept (Text Block (HTML)) For Period ifrs-full:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
56 Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors Concept (Text/String) For Period ifrs-full:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors