Taxonomy Viewer

[825100] Notes - Investment property

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	https://xbrl.ifrs.org/role/ifrs/ias_40_2022-03-24_role-825100

Concept	Order
Disclosure of investment property [text block] `ifrs-full:DisclosureOfInvestmentPropertyExplanatory`
Disclosure of detailed information about investment property [text block] `ifrs-full:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory`	1.0
Disclosure of detailed information about investment property [abstract] `ifrs-full:DisclosureOfInvestmentPropertyAbstract`	1.0
Disclosure of detailed information about investment property [table] `ifrs-full:DisclosureOfInvestmentPropertyTable`	None
Measurement [axis] `ifrs-full:MeasurementAxis`	10.0
Aggregated measurement [member] `ifrs-full:AggregatedMeasurementMember`	1.0
At cost [member] `ifrs-full:AtCostMember`	1.0
Fair value model [member] `ifrs-full:FairValueModelMember`	2.0
At fair value [member] `ifrs-full:AtFairValueMember`	1.0
At cost or in accordance with IFRS 16 within fair value model [member] `ifrs-full:AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember`	2.0
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] `ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis`	20.0
Carrying amount [member] `ifrs-full:CarryingAmountMember`	1.0
Gross carrying amount [member] `ifrs-full:GrossCarryingAmountMember`	1.0
Accumulated depreciation, amortisation and impairment [member] `ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember`	2.0
Accumulated depreciation and amortisation [member] `ifrs-full:AccumulatedDepreciationAndAmortisationMember`	1.0
Accumulated impairment [member] `ifrs-full:AccumulatedImpairmentMember`	2.0
Types of investment property [axis] `ifrs-full:TypesOfInvestmentPropertyAxis`	30.0
Investment property [member] `ifrs-full:InvestmentPropertyMember`	1.0
Investment property completed [member] `ifrs-full:InvestmentPropertyCompletedMember`	1.0
Investment property under construction or development [member] `ifrs-full:InvestmentPropertyUnderConstructionOrDevelopmentMember`	2.0
Disclosure of detailed information about investment property [line items] `ifrs-full:DisclosureOfInvestmentPropertyLineItems`	1.0
Reconciliation of changes in investment property [abstract] `ifrs-full:ReconciliationOfChangesInInvestmentPropertyAbstract`	1.0
Investment property `ifrs-full:InvestmentProperty`	1.0
Changes in investment property [abstract] `ifrs-full:ChangesInInvestmentPropertyAbstract`	2.0
Additions, investment property [abstract] `ifrs-full:AdditionsInvestmentPropertyAbstract`	1.0
Additions from subsequent expenditure recognised as asset, investment property `ifrs-full:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty`	1.0
Additions from acquisitions, investment property `ifrs-full:AdditionsFromAcquisitionsInvestmentProperty`	2.0
Additions other than through business combinations, investment property `ifrs-full:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty`	3.0
Acquisitions through business combinations, investment property `ifrs-full:AcquisitionsThroughBusinessCombinationsInvestmentProperty`	2.0
Increase (decrease) through net exchange differences, investment property `ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty`	3.0
Depreciation, investment property `ifrs-full:DepreciationInvestmentProperty`	4.0
Impairment loss recognised in profit or loss, investment property `ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty`	5.0
Reversal of impairment loss recognised in profit or loss, investment property `ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty`	6.0
Gains (losses) on fair value adjustment, investment property `ifrs-full:GainsLossesOnFairValueAdjustmentInvestmentProperty`	7.0
Transfer from (to) inventories and owner-occupied property, investment property `ifrs-full:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty`	8.0
Transfer from investment property under construction or development, investment property `ifrs-full:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty`	9.0
Disposals, investment property `ifrs-full:DisposalsInvestmentProperty`	10.0
Decrease through classified as held for sale, investment property `ifrs-full:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty`	11.0
Increase (decrease) through other changes, investment property `ifrs-full:IncreaseDecreaseThroughOtherChangesInvestmentProperty`	12.0
Increase (decrease) in investment property `ifrs-full:ChangesInInvestmentProperty`	13.0
Explanation of whether entity applied fair value model or cost model to measure investment property `ifrs-full:ModelUsedToMeasureInvestmentProperty`	2.0
Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business `ifrs-full:DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness`	3.0
Description of extent to which fair value of investment property is based on valuation by independent valuer `ifrs-full:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer`	4.0
Rental income from investment property, net of direct operating expense [abstract] `ifrs-full:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract`	5.0
Rental income from investment property `ifrs-full:RentalIncomeFromInvestmentProperty`	1.0
Direct operating expense from investment property [abstract] `ifrs-full:DirectOperatingExpenseFromInvestmentPropertyAbstract`	2.0
Direct operating expense from investment property generating rental income `ifrs-full:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome`	1.0
Direct operating expense from investment property not generating rental income `ifrs-full:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome`	2.0
Direct operating expense from investment property `ifrs-full:DirectOperatingExpenseFromInvestmentProperty`	3.0
Rental income from investment property, net of direct operating expense `ifrs-full:RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense`	3.0
Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models `ifrs-full:CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels`	6.0
Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property `ifrs-full:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty`	7.0
Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property `ifrs-full:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty`	8.0
Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements `ifrs-full:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements`	9.0
Disclosure of significant adjustments to valuation obtained [text block] `ifrs-full:DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory`	10.0
Description of investment property, at cost or in accordance with IFRS 16 within fair value model `ifrs-full:DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel`	11.0
Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model `ifrs-full:ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel`	12.0
Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model `ifrs-full:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel`	13.0
Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model `ifrs-full:ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel`	14.0
Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale `ifrs-full:InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale`	15.0
Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model `ifrs-full:GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel`	16.0
Depreciation method, investment property, cost model `ifrs-full:DepreciationMethodInvestmentPropertyCostModel`	17.0
Depreciation rate, investment property, cost model `ifrs-full:DepreciationRateInvestmentPropertyCostModel`	18.0
Useful life measured as period of time, investment property, cost model `ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel`	19.0
Description of useful life, investment property, cost model `ifrs-full:DescriptionOfUsefulLifeInvestmentPropertyCostModel`	20.0
Description of investment property where fair value information is unreliable, cost model `ifrs-full:DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel`	21.0
Explanation of why fair value cannot be reliably measured for investment property, cost model `ifrs-full:ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel`	22.0
Range of estimates within which fair value is likely to lie for investment property, cost model `ifrs-full:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel`	23.0