Other comprehensive income, net of tax, gains (losses) on revaluation

NameOtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation
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Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Other comprehensive income, net of tax, gains (losses) on revaluationenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Report the value, for the reporting period, of gains or losses on revaluation, net of tax. If an asset’s carrying amount is increased as a result of a revaluation, the increase shall be recognized in other comprehensive income and accumulated in equity under the heading of revaluation surplus. However, the increase shall be recognized in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognized in profit or loss. If an asset’s carrying amount is decreased as a result of a revaluation, the decrease shall be recognized in profit or loss. However, the decrease shall be recognized in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognized in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus.enhttp://xbrl.ssm.com.my/role/ssm/fs/mfrs/lab_rol_ssmt-fs-mfrs_2017-12-31/ReportingDocumentationhttp://www.xbrl.org/2003/role/link

References

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Related Parent Concepts

NameRelation TypeRole
ifrs-full:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
parent-childhttp://xbrl.ssm.com.my/role/ssm/rol_ssmt-fs-mfrs_2017-12-31/ssmt-fs-mfrs_2017-12-31_role-400100x
ssmt-mfrs:OtherComprehensiveIncomeNetOfTaxOtherEquityInstrumentsThatWillNotBeReclassifiedToProfitOrLoss
summation-itemhttp://xbrl.ssm.com.my/role/ssm/rol_ssmt-fs-mfrs_2017-12-31/ssmt-fs-mfrs_2017-12-31_role-400100
ifrs-full:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract
domain-memberhttp://xbrl.ssm.com.my/role/ssm/rol_ssmt-fs-mfrs_2017-12-31/ssmt-fs-mfrs_2017-12-31_role-410000