If an issuer determines that the IFRS Taxonomy includes an element that corresponds to a disclosure of the issuer in its IFRS financial statements and that this element is not yet included in the ESEF taxonomy, then they may define an extension taxonomy element with the matching name, label, and XBRL characteristics. See example below.
IFRS element | Issuer extension taxonomy element reflecting the IFRS element | |
Elementname | ifrs-full:PropertyPlantAndEquipment IncludingRightofuseAssets |
issuer_prefix:PropertyPlantAnd EquipmentIncludingRightofuse Assets |
Elementlabel | Property, plant and equipment including right-of-use assets | Property, plant and equipment including right-of-use assets |
Balanceattibute | debit | debit |
Periodattribute | instant | instant |
For instructions on how to create an extension, see this page.