Master Enhancements IFRS for SMEs (2025-04-19)

RuleType	RuleCode	Rule	Concept	StructureIdentifier

RuleType	Expression	Period	StructureIdentifier	Result

Label	Category	Period	Balance	Name

Tree
Details

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Disclosure	Explanation	Add

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).

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Rounding