| Item | Type | Period | Balance | Description | | Business Combination | | duration | | Disclosure of accounting policy for business combination. |
| Transaction between Entities under Common Control | | duration | | Disclosure of accounting policy for a combination of entities that is not accounted for using the purchase method (for example, exchange of shares between entities under common control). |
| Business Combination, Acquired Lease of Acquiree, Recognition of Asset and Liability | | duration | | Disclosure of accounting policy election not to recognize asset and liability at acquisition for lease with remaining lease term of one year or less. |