Assertion: ifrs taxonomy | /r/CapableOf | reflect the ifrs
Facets:
value: for smes standard
type: OTHER
Source sentences:
text: The IFRS Taxonomy 2019 reflects the presentation and disclosure requirements of the IFRS Standards as issued by the International Accounting Standards Board (Board) at 1 January 2019, the IFRS for SMEs Standard as issued by the Board in December 2015 and Practice Statement 1 Management Commentary as issued by the Board in December 2010.