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

Term: Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business
Standard Label:	Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business
Name:	ifrs-full:DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness
Identifier:	ifrs-full_DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness
Documentation:	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]
Category of Term:	Concept
References:	IAS 40 75 c
Balance type:	none
Period type:	duration
Data type:	xbrli:stringItemType

Last updated: 12/22/2019 8:30:59 AM