Index Index

Transfer to property, plant and equipment when reliable measure of fair value no longer available, investment property at fair value through profit or loss

NameTransferToPropertyPlantAndEquipmentInvestmentProperty
Namespacehttp://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-smes
Prefixifrs-smes
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancecredit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Transfer to property, plant and equipment when reliable measure of fair value no longer available, investment property at fair value through profit or lossenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Concept not required as result of 2015 Amendments to the IFRS for SMEsenhttp://www.xbrl.org/2009/role/deprecatedLabelhttp://www.xbrl.org/2003/role/link
2017-01-01enhttp://www.xbrl.org/2009/role/deprecatedDateLabelhttp://www.xbrl.org/2003/role/link
The decrease in investment property at fair value through profit or loss relating to transfers to property, plant and equipment when a reliable measure of fair value is no longer available without undue cost or effort. [Refer: Investment property [member]; Property, plant and equipment]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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