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Term: Investment property
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

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