Gross amount due from customers for contract work as asset

NameGrossAmountDueFromCustomersForContractWorkAsAsset
Namespacehttp://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeinstant
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Gross amount due from customers for contract work as assetenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The amount recognised as an asset as the net of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
L'ammontare lordo dovuto dai committenti per lavori di commessa come valore dell'attivoithttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
L'ammontare rilevato come valore dell'attivo è l'importo netto: a) dei costi sostenuti sommati ai margini rilevati; meno b) il totale delle perdite rilevate e della fatturazione ad avanzamento dei lavori per tutte le commesse in corso per le quali i costi sostenuti più i margini rilevati (meno le perdite rilevate) eccedono la fatturazione ad avanzamento dei lavori.ithttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteExpiry date 2018-01-01http://www.xbrl.org/2003/role/disclosureRef
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number11http://www.xbrl.org/2003/role/disclosureRef
IssueDate2017-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph42http://www.xbrl.org/2003/role/disclosureRef
Subparagraphahttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=11&date=2017-03-02&anchor=para_42_a&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
ifrs-full:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_11_role-831710