Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business

NameDescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness
Namespacehttp://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full
Prefixifrs-full
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Descripción de los criterios utilizados para distinguir entre propiedades de inversión de las propiedades ocupadas por el propietario y de las propiedades mantenidas para la venta en el curso ordinario del negocioeshttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of businessenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number40http://www.xbrl.org/2003/role/disclosureRef
IssueDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph75http://www.xbrl.org/2003/role/disclosureRef
Subparagraphchttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2020-en-r&anchor=para_75_c&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:DisclosureOfInvestmentPropertyExplanatory
parent-childhttp://www.superservicios.gov.co/xbrl/ifrs/2020-12-31/co-sspd_ias-40_2020-12-31_role-825100