IndexTransfer to investment property at cost less accumulated depreciation and impairment
| Name | TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment |
|---|---|
| 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 |
|---|---|---|---|
| The decrease in investment property at fair value through profit or loss relating to transfers to investment property at cost less accumulated depreciation and impairment when a reliable measure of fair value is no longer available without undue cost or effort. [Refer: Investment property [member]] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Transfer to investment property at cost less accumulated depreciation and impairment | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Transfer to investment property at cost less accumulated depreciation and impairment | en | http://www.xbrl.org/2009/role/negatedLabel | 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 Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment | summation-item | https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-825100 |
| ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentAbstract | parent-child | https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-825100 |