Investment Property At Cost Less Accumulated Depreciation And Impairment

From Open Risk Manual
Revision as of 22:14, 12 April 2021 by Wiki admin (talk | contribs)
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)

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

References

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