Investment Property At Cost Less Accumulated Depreciation And Impairment
From Open Risk Manual
Contents
Definition
Investment Property At Cost Less Accumulated Depreciation And Impairment. The amount of investment property at cost less accumulated depreciation and impairment, because the Fair Value cannot be measured reliably without undue cost or effort on an ongoing basis.
[Refer: Investment property [member]]
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Investment property at cost less accumulated depreciation and impairment
- Common Initials:
- Element Type and Attributes: Xinstant, debit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs17.31e[2015-12-01]Disclosure, IFRS for SMEs4.2ea[2015-12-01]Disclosure
