Taxonomy Viewer


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

Index

Transfer to (from) investment property at cost less accumulated depreciation and impairment

Name	TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
Namespace	https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-smes
Prefix	ifrs-smes
Data type	xbrli:monetaryItemType
Period type	duration
Substitution Group	xbrli:item
Balance	credit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Transfer to (from) investment property at cost less accumulated depreciation and impairment	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Net transfer to (from) investment property at cost less accumulated depreciation and impairment	en	http://www.xbrl.org/2009/role/negatedNetLabel	http://www.xbrl.org/2003/role/link
The decrease (increase) in investment property at fair value through profit or loss relating to transfers to (from) investment property at cost less accumulated depreciation and impairment. [Refer: Investment property [member]]	en	http://www.xbrl.org/2003/role/documentation	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
Paragraph	16.10	http://www.xbrl.org/2003/role/disclosureRef
Subparagraph	e	http://www.xbrl.org/2003/role/disclosureRef
Clause	iii	http://www.xbrl.org/2003/role/disclosureRef
URI	https://taxonomy.ifrs.org/xifrs-link?type=SME&num=2&code=sme-tx-2022-en&anchor=para_16.10_e_iii&doctype=Standard	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
	Transfer from investment property at cost less accumulated depreciation and impairment `ifrs-smes:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-825100
	Transfer to investment property at cost less accumulated depreciation and impairment `ifrs-smes:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-825100

Related Parent Concepts

	Name	Relation Type	Role
	Increase (decrease) in investment property at fair value through profit or loss `ifrs-smes:ChangesInInvestmentProperty`	summation-item	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-825100
	Transfer to (from) investment property at cost less accumulated depreciation and impairment [abstract] `ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract`	parent-child	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-825100