Taxonomy Viewer


	Browse through 12,486,109 XBRL objects!
	Taxonomy Viewer
	Home	Info	Statistics	Feedback	XBRL Model Project

Index

Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block]

Name	DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace	https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	dtr-types:textBlockItemType
Period type	duration
Substitution Group	xbrli:item
Balance	None
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
The entire disclosure for property, plant and equipment and investment property at cost less accumulated depreciation and impairment.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Disclosure of property, plant and equipment and investment property at cost less accumulated depreciation and impairment [text block]	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IFRS for SMEs	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef
Section	17	http://www.xbrl.org/2003/role/disclosureRef
Subsection	Disclosures	http://www.xbrl.org/2003/role/disclosureRef
URI	https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&doctype=Standard&dita_xref=IFRS for SMES_g17.31-17.33__IFRS_FOR_SMES_g17.31-17.33_TI	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2022-03-24	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Disclosure of detailed information about property, plant and equipment [text block] `ifrs-smes:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Measurement bases, investment property at cost less accumulated depreciation and impairment `ifrs-smes:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Depreciation method, investment property at cost less accumulated depreciation and impairment `ifrs-smes:DepreciationMethodInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Useful lives or depreciation rates, investment property at cost less accumulated depreciation and impairment `ifrs-smes:UsefulLivesOrDepreciationRatesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Disclosure of reconciliation of investment property at cost less accumulated depreciation and impairment [text block] `ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Property, plant and equipment, restrictions on title `ifrs-smes:PropertyPlantAndEquipmentRestrictionsOnTitle`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Description of existence of restrictions on title, property, plant and equipment `ifrs-smes:DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Property, plant and equipment, pledged as security `ifrs-smes:PropertyPlantAndEquipmentPledgedAsSecurity`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Contractual commitments for acquisition of property, plant and equipment `ifrs-smes:ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Statement that entity has investment property whose fair value cannot be measured reliably without undue cost or effort `ifrs-smes:StatementThatEntityHasInvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffort`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Description of reasons why fair value measurement of investment property would involve undue cost or effort `ifrs-smes:DescriptionOfReasonsWhyFairValueMeasurementOfInvestmentPropertyWouldInvolveUndueCostOrEffort`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Property, plant and equipment, revaluation surplus `ifrs-smes:PropertyPlantAndEquipmentRevaluationSurplus`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Revaluation increase (decrease), property, plant and equipment `ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100
	Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment `ifrs-smes:DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100