Standard Label: | Investment property |
Name: | ifrs-full:InvestmentProperty |
Identifier: | ifrs-full_InvestmentProperty |
Documentation: | The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. |
Category of Term: | Concept |
References: | IAS 1 54 b | IAS 40 76 | IAS 40 79 d |
Balance type: | debit |
Period type: | instant |
Data type: | xbrli:monetaryItemType |
Last updated: 12/22/2019 8:31:47 AM