IndexDescription of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business
| Name | DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2019-03-27/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 |
|---|---|---|---|
| Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Description des critères utilisés pour distinguer un immeuble de placement d’un bien immobilier occupé par son propriétaire et d’un bien immobilier détenu en vue de sa vente dans le cadre de l’activité ordinaire | fr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Description des critères utilisés pour distinguer un immeuble de placement d’un bien immobilier occupé par son propriétaire et d’un bien immobilier détenu en vue de sa vente dans le cadre de l’activité ordinaire, lorsque le classement du bien immobilier en immeubles de placement est difficile. [Voir: Immeubles de placement] | fr | 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 | 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 75 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | c | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2019-en-r&anchor=para_75_c&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | 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 |