Explanation of circumstances under which operating leases classified as investment property

NameExplanationOfCircumstancesUnderWhichOperatingLeasesClassifiedAsInvestmentProperty
Namespacehttp://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full
Prefixifrs-full
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Explanation of circumstances under which operating leases classified as investment propertyenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The explanation, if the entity applies the fair value model, of whether, and in what circumstances, property interests held under operating leases are classified and accounted for as investment property. [Refer: Fair value model [member]; Investment property]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Explication des conditions dans lesquelles des contrats de location simple sont classés comme immeubles de placementfrhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Explication, si l’entité applique le modèle de la juste valeur, indiquant si des droits sur des biens immobiliers détenus dans le cadre de contrats de location simples sont classés et comptabilisés comme immeubles de placement et dans quelles circonstances. [Voir: Modèle de la juste valeur [member]; Immeubles de placement]frhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteExpiry date 2019-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number40http://www.xbrl.org/2003/role/disclosureRef
IssueDate2017-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph75http://www.xbrl.org/2003/role/disclosureRef
Subparagraphbhttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2017-03-02&anchor=para_75_b&doctype=Standard&book=Bhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2017-03-09http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:AccountingProfit
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment