# |
Reference |
Concept Name |
1 |
IAS 40 32A |
ifrs-full:AtFairValueMember |
2 |
IAS 40 32A |
ifrs-full:DisclosureOfInvestmentPropertyExplanatory |
3 |
IAS 40 32A |
ifrs-full:DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory |
4 |
IAS 40 32A |
ifrs-full:DisclosureOfInvestmentPropertyTable |
5 |
IAS 40 32A |
ifrs-full:MeasurementAxis |
6 |
IAS 40 32A |
ifrs-full:FairValueModelMember |
7 |
IAS 40 32A |
ifrs-full:AtCostMember |
8 |
IAS 40 32A |
ifrs-full:AggregatedMeasurementMember |
9 |
IAS 40 75 a |
ifrs-full:ModelUsedToMeasureInvestmentProperty |
10 |
IAS 40 75 c |
ifrs-full:DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness |
11 |
IAS 40 75 e |
ifrs-full:DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer |
12 |
IAS 40 75 f |
ifrs-full:DirectOperatingExpenseFromInvestmentProperty |
13 |
IAS 40 75 f i |
ifrs-full:RentalIncomeFromInvestmentProperty |
14 |
IAS 40 75 f ii |
ifrs-full:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome |
15 |
IAS 40 75 f iii |
ifrs-full:DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome |
16 |
IAS 40 75 f iv |
ifrs-full:CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels |
17 |
IAS 40 75 g |
ifrs-full:RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty |
18 |
IAS 40 75 g |
ifrs-full:ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty |
19 |
IAS 40 75 h |
ifrs-full:ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements |
20 |
IAS 40 76 |
ifrs-full:CarryingAmountMember |
21 |
IAS 40 76 |
ifrs-full:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty |
22 |
IAS 40 76 |
ifrs-full:DepreciationInvestmentProperty |
23 |
IAS 40 76 |
ifrs-full:ChangesInInvestmentProperty |
24 |
IAS 40 76 |
ifrs-full:InvestmentProperty |
25 |
IAS 40 76 |
ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
26 |
IAS 40 76 a |
ifrs-full:AdditionsFromAcquisitionsInvestmentProperty |
27 |
IAS 40 76 a |
ifrs-full:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty |
28 |
IAS 40 76 a |
ifrs-full:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty |
29 |
IAS 40 76 b |
ifrs-full:AcquisitionsThroughBusinessCombinationsInvestmentProperty |
30 |
IAS 40 76 c |
ifrs-full:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty |
31 |
IAS 40 76 c |
ifrs-full:DisposalsInvestmentProperty |
32 |
IAS 40 76 d |
ifrs-full:GainsLossesOnFairValueAdjustmentInvestmentProperty |
33 |
IAS 40 76 e |
ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty |
34 |
IAS 40 76 f |
ifrs-full:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty |
35 |
IAS 40 76 g |
ifrs-full:IncreaseDecreaseThroughOtherChangesInvestmentProperty |
36 |
IAS 40 76 g |
ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty |
37 |
IAS 40 76 g |
ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty |
38 |
IAS 40 77 |
ifrs-full:DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory |
39 |
IAS 40 78 |
ifrs-full:AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember |
40 |
IAS 40 78 a |
ifrs-full:DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel |
41 |
IAS 40 78 b |
ifrs-full:ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel |
42 |
IAS 40 78 c |
ifrs-full:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel |
43 |
IAS 40 78 d i |
ifrs-full:ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel |
44 |
IAS 40 78 d ii |
ifrs-full:InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale |
45 |
IAS 40 78 d iii |
ifrs-full:GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel |
46 |
IAS 40 79 a |
ifrs-full:DepreciationMethodInvestmentPropertyCostModel |
47 |
IAS 40 79 b |
ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel |
48 |
IAS 40 79 b |
ifrs-full:DepreciationRateInvestmentPropertyCostModel |
49 |
IAS 40 79 b |
ifrs-full:DescriptionOfUsefulLifeInvestmentPropertyCostModel |
50 |
IAS 40 79 c |
ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
51 |
IAS 40 79 c |
ifrs-full:AccumulatedDepreciationAndAmortisationMember |
52 |
IAS 40 79 c |
ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember |
53 |
IAS 40 79 c |
ifrs-full:GrossCarryingAmountMember |
54 |
IAS 40 79 c |
ifrs-full:AccumulatedImpairmentMember |
55 |
IAS 40 79 d |
ifrs-full:InvestmentProperty |
56 |
IAS 40 79 d |
ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
57 |
IAS 40 79 d |
ifrs-full:CarryingAmountMember |
58 |
IAS 40 79 d |
ifrs-full:ChangesInInvestmentProperty |
59 |
IAS 40 79 d |
ifrs-full:TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty |
60 |
IAS 40 79 d i |
ifrs-full:AdditionsFromAcquisitionsInvestmentProperty |
61 |
IAS 40 79 d i |
ifrs-full:AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty |
62 |
IAS 40 79 d i |
ifrs-full:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty |
63 |
IAS 40 79 d ii |
ifrs-full:AcquisitionsThroughBusinessCombinationsInvestmentProperty |
64 |
IAS 40 79 d iii |
ifrs-full:DisposalsInvestmentProperty |
65 |
IAS 40 79 d iii |
ifrs-full:DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty |
66 |
IAS 40 79 d iv |
ifrs-full:DepreciationInvestmentProperty |
67 |
IAS 40 79 d v |
ifrs-full:ImpairmentLossRecognisedInProfitOrLossInvestmentProperty |
68 |
IAS 40 79 d v |
ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty |
69 |
IAS 40 79 d vi |
ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty |
70 |
IAS 40 79 d vii |
ifrs-full:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty |
71 |
IAS 40 79 d viii |
ifrs-full:IncreaseDecreaseThroughOtherChangesInvestmentProperty |
72 |
IAS 40 79 e i |
ifrs-full:DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel |
73 |
IAS 40 79 e ii |
ifrs-full:ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel |
74 |
IAS 40 79 e iii |
ifrs-full:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel |