XML 80 R71.htm IDEA: XBRL DOCUMENT v3.23.4

Financial Instruments, Financial Risks and Capital Management (Details) - Schedule of the Credit Quality of the Group’s Financial Assets - EUR (€)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Schedule of the credit quality of the group’s financial assets [Abstract]
Gross carrying amount EUR	€ 97,953	€ 90,672	€ 36,661
Loss allowance EUR
Net carrying amount EUR	€ 97,953	€ 90,672	€ 36,661
Trade receivables [member]
Schedule of the credit quality of the group’s financial assets [Abstract]
12-month or lifetime ECL	Lifetime ECL – Not credit-impaired	Lifetime ECL – Not credit-impaired	Lifetime ECL – Not credit-impaired
Gross carrying amount EUR	€ 33,726	€ 70,834	€ 31,660
Loss allowance EUR
Net carrying amount EUR	€ 33,726	€ 70,834	€ 31,660
Other receivables [Member]
Schedule of the credit quality of the group’s financial assets [Abstract]
12-month or lifetime ECL	12-month ECL	12-month ECL	12-month ECL
Gross carrying amount EUR	€ 64,227	€ 19,838	€ 5,001
Loss allowance EUR
Net carrying amount EUR	€ 64,227	€ 19,838	€ 5,001

X

- References

No definition available.

+ Details

Name:	brer_FinancialInstrumentsFinancialRisksandCapitalManagementDetailsScheduleoftheCreditQualityoftheGroupsFinancialAssetsLineItems
Namespace Prefix:	brer_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2023-01-01
-Paragraph 20
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 35G
-Subparagraph a
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35G_a_i&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 54
-Subparagraph h
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_h&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 78
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_TradeAndOtherReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount due from customers for goods and services sold.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 78
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_TradeReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_ClassesOfFinancialAssetsAxis=brer_OtherReceivablesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: