Difference between revisions of "Property Plant And Equipment"
From Open Risk Manual
Wiki admin (talk | contribs) |
Wiki admin (talk | contribs) |
||
| Line 1: | Line 1: | ||
== Definition == | == Definition == | ||
| − | '''Property Plant And Equipment'''. The amount of tangible assets that: | + | '''Property Plant And Equipment'''. The (monetary) 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 | * (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. | * (b) are expected to be used during more than one period. | ||
Latest revision as of 15:21, 19 May 2021
Contents
Definition
Property Plant And Equipment. The (monetary) 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
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs17.31e[2015-12-01]Disclosure, IFRS for SMEs4.11a[2015-12-01]Disclosure, IFRS for SMEs4.2e[2015-12-01]Disclosure
