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/2021-03-24/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 |
| Vysvetlenie, prečo sa nemôže reálna hodnota spoľahlivo oceniť v prípade investičného nehnuteľného majetku, v obstarávacej cene alebo v súlade s IFRS 16 v rámci modelu ocenenia reálnou hodnotou | sk | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Vysvetlenie, prečo sa nemôže reálna hodnota spoľahlivo oceniť v prípade investičného nehnuteľného majetku, keď účtovná jednotka oceňuje investičný účtovný majetok v obstarávacej cene alebo v súlade s IFRS 16 v rámci modelu ocenenia reálnou hodnotou. [Odkaz: V obstarávacej cene alebo v súlade s IFRS 16 v rámci modelu reálnej hodnoty [member]; Investičný nehnuteľný majetok] | sk | 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 | 2021-01-01 | 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-2021-en-r&anchor=para_78_b&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | 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 |