Difference between revisions of "Property Plant And Equipment"

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Revision as of 21:33, 12 April 2021

Definition

Property Plant And Equipment. The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.

Usage

XBRL Properties

  • IFRS Prefix: ifrs-smes
  • Element Name: Property, plant and equipment
  • Common Initials:
  • Element Type and Attributes: Xinstant, debit

References

  1. IFRS for SMEs17.31e[2015-12-01]Disclosure, IFRS for SMEs4.11a[2015-12-01]Disclosure, IFRS for SMEs4.2e[2015-12-01]Disclosure