Difference between revisions of "Property Plant And Equipment"
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== Definition == | == 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. | + | '''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 == | == Usage == | ||
Revision as of 22:21, 12 April 2021
Contents
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
- 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
