MASTER Enhancements for IFRS for SMEs (2025-05-01)

RuleType	RuleCode	Rule	Concept	StructureIdentifier

RuleType	Expression	Period	StructureIdentifier	Result

Label	Category	Period	Balance	Name

Tree
Details

Reporting Style

Show only those remaining

Disclosure	Explanation	Add

Disclosure	Pattern	Disclosure Found

ReportingEntityAspect Enter the entity identifier and the scheme used separated with a pipe character with a space on both sides. For example “123456789 | http://www.sec.gov/cik”.

CalendarPeriodAspect Enter the instant or duration period of the fact. For example, “2022-12-31” (which is an instant) or “2022-01-01 | 2022-12-31” (which is a duration).

Currency

Rounding