IndexExplanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model
| Name | ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Spjegazzjoni tar-raġuni għaliex il-valur ġust ma jistax jitkejjel b’mod affidabbli għal proprjetà għall-investiment, fuq il-bażi tal-kost jew f’konformità mal-IFRS 16 fil-mudell tal-valur ġust | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| L-ispjegazzjoni tar-raġuni għaliex il-valur ġust ma jistax jitkejjel b’mod affidabbli għal proprjetà għall-investiment, meta l-entità tkejjel il-proprjetà għall-investiment fuq il-bażi tal-kost jew f’konformità mal-IFRS 16 fil-mudell tal-valur ġust. [Refer: Fuq il-bażi tal-kost jew f’konformità mal-IFRS 16 fi ħdan il-mudell tal-valur ġust [member]; Proprjetà għall-investiment] | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 40 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 78 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | b | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2019-en-r&anchor=para_78_b&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:DisclosureOfInvestmentPropertyExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100 |