or loss; Property, plant and equipment]
disclosure: IAS 1 98 a, disclosure: IAS 16 73 e vi
ifrs-full
ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables
X duration, credit
Reversal of impairment loss recognised in profit or loss, trade receivables
The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables]
common practice: IAS 1 112 c
ifrs-full
ReversalOfInventoryWritedown
X duration
Reversal of inventory write-down
The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]
disclosure: IAS 1 98 a, disclosure: IAS 2 36 f
ifrs-full
ReversalOfProvisionsForCostOfRestructuring
X duration, credit
Reversal of provisions for cost of restructuring
The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]
disclosure: IAS 1 98 b
ifrs-full
ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
X duration, debit
Reversed unsettled liabilities, contingent liabilities recognised in business combination
The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]
disclosure: IFRS 3 B67 c
ifrs-full
ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed
X instant, debit
Reverse repurchase agreements and cash collateral on securities borrowed
The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent]
common practice: IAS 1 55
ifrs-full
RightofuseAssetFairValueUsedAsDeemedCost
X instant, debit
Right-of-use asset fair value used as deemed cost
The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets]
disclosure: IFRS 1 30
ifrs-full
RightofuseAssets
X instant, debit
Right-of-use assets
The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.
disclosure: IFRS 16 53 j
ifrs-full
RightofuseAssetsIncreaseDecreaseInRevaluationSurplus
X duration, credit
Right-of-use assets, increase (decrease) in revaluation surplus
The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
disclosure: IFRS 16 57
ifrs-full
RightofuseAssetsMember
member
Right-of-use assets [member]
This member stands for right-of-use assets. [Refer: Right-of-use assets]
disclosure: IFRS 16 33
ifrs-full
RightofuseAssetsRevaluationSurplus
X instant, credit
Right-of-use assets, revaluation surplus
The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]
disclosure: IFRS 16 57
ifrs-full
RightofuseAssetsRevaluedAssetsAtCost
X instant, debit
Right-of-use assets, revalued assets, at cost
The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]
disclosure: IFRS 16 57
ifrs-full
RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty
X instant, debit
Right-of-use assets that do not meet definition of investment property
The amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]
disclosure: IFRS 16 47