Gross amount due from customers for contract work as asset

NameGrossAmountDueFromCustomersForContractWorkAsAsset
Namespacehttp://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-smes
Prefixifrs-smes
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Gross amount due from customers for contract work as assetenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount recognised as an asset as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIFRS for SMEshttp://www.xbrl.org/2003/role/disclosureRef
IssueDate2015-12-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph23.32http://www.xbrl.org/2003/role/disclosureRef
Subparagraphahttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=SME&num=2&code=sme-tx-2019-en&anchor=para_23.32_a&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2019-03-27http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-smes:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
parent-childhttp://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-831710