Taxonomy Viewer

[822100] Notes - Property, plant and equipment

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-822100

Concept	Order
Property, plant and equipment [member] `ifrs-smes:PropertyPlantAndEquipmentMember`
Land and buildings [member] `ifrs-smes:LandAndBuildingsMember`	1.0
Land [member] `ifrs-smes:LandMember`	1.0
Buildings [member] `ifrs-smes:BuildingsMember`	2.0
Machinery [member] `ifrs-smes:MachineryMember`	2.0
Vehicles [member] `ifrs-smes:VehiclesMember`	3.0
Ships [member] `ifrs-smes:ShipsMember`	1.0
Aircraft [member] `ifrs-smes:AircraftMember`	2.0
Motor vehicles [member] `ifrs-smes:MotorVehiclesMember`	3.0
Fixtures and fittings [member] `ifrs-smes:FixturesAndFittingsMember`	4.0
Office equipment [member] `ifrs-smes:OfficeEquipmentMember`	5.0
Tangible exploration and evaluation assets [member] `ifrs-smes:TangibleExplorationAndEvaluationAssetsMember`	6.0
Construction in progress [member] `ifrs-smes:ConstructionInProgressMember`	7.0
Other property, plant and equipment [member] `ifrs-smes:OtherPropertyPlantAndEquipmentMember`	8.0
Carrying amount [member] `ifrs-smes:CarryingAmountMember`
Gross carrying amount [member] `ifrs-smes:GrossCarryingAmountMember`	1.0
Accumulated depreciation, amortisation and impairment [member] `ifrs-smes:AccumulatedDepreciationAmortisationAndImpairmentMember`	2.0
Disclosure of detailed information about property, plant and equipment [abstract] `ifrs-smes:DisclosureOfPropertyPlantAndEquipmentAbstract`
Disclosure of detailed information about property, plant and equipment [line items] `ifrs-smes:DisclosureOfPropertyPlantAndEquipmentLineItems`	1.0
Measurement bases, property, plant and equipment `ifrs-smes:MeasurementBasesPropertyPlantAndEquipment`	1.0
Depreciation method, property, plant and equipment `ifrs-smes:DepreciationMethodPropertyPlantAndEquipment`	2.0
Useful lives or depreciation rates, property, plant and equipment `ifrs-smes:UsefulLivesOrDepreciationRatesPropertyPlantAndEquipment`	3.0
Reconciliation of changes in property, plant and equipment [abstract] `ifrs-smes:ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract`	4.0
Changes in property, plant and equipment [abstract] `ifrs-smes:ChangesInPropertyPlantAndEquipmentAbstract`	2.0
Additions other than through business combinations, property, plant and equipment `ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment`	1.0
Acquisitions through business combinations, property, plant and equipment `ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment`	2.0
Increase (decrease) through net exchange differences, property, plant and equipment `ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment`	3.0
Depreciation, property, plant and equipment `ifrs-smes:DepreciationPropertyPlantAndEquipment`	4.0
Revaluation increase (decrease), property, plant and equipment `ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment`	5.0
Impairment loss recognised in other comprehensive income, property, plant and equipment `ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment`	6.0
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment `ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment`	7.0
Impairment loss recognised in profit or loss, property, plant and equipment `ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`	8.0
Reversal of impairment loss recognised in profit or loss, property, plant and equipment `ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment`	9.0
Increase (decrease) through other changes, property, plant and equipment `ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment`	10.0
Disposals, property, plant and equipment `ifrs-smes:DisposalsPropertyPlantAndEquipment`	11.0
Increase (decrease) in property, plant and equipment `ifrs-smes:ChangesInPropertyPlantAndEquipment`	12.0
Property, plant and equipment `ifrs-smes:PropertyPlantAndEquipment`	3.0
Effective date of revaluation, property, plant and equipment `ifrs-smes:EffectiveDateOfRevaluationPropertyPlantAndEquipment`	5.0
Explanation of involvement of independent valuer in revaluation, property, plant and equipment `ifrs-smes:ExplanationOfInvolvementOfIndependentValuerInRevaluationPropertyPlantAndEquipment`	6.0
Explanation of revaluation methods and significant assumptions, property, plant and equipment `ifrs-smes:ExplanationOfRevaluationMethodsAndSignificantAssumptionsPropertyPlantAndEquipment`	7.0
Property, plant and equipment, revalued assets, at cost `ifrs-smes:PropertyPlantAndEquipmentRevaluedAssetsAtCost`	8.0