Document ID: chunk:federal_register_of_legislation:F2025C00209:front:0:p32
Version: federal_register_of_legislation:F2025C00209
Segment Type: other
Provision Reference: 
Character Range: 94962–98647

that is an investment property provides lessees' disclosures as required by that section for any leases into which it has entered. [Based on IFRS for SMEs Standard paragraph 16.11]

Property, Plant and Equipment and Investment Property at Cost[16]
      1.                  An entity shall disclose the following for each class of property, plant and equipment determined in accordance with paragraph 44(a) and separately for investment property carried at cost less accumulated depreciation and impairment:
           1.                    the measurement bases used for determining the gross carrying amount;
           2.                    the depreciation methods used;
           3.                    the useful lives or the depreciation rates used;
           4.                    the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the reporting period; and
           5.                    a reconciliation of the carrying amount at the beginning and end of the reporting period, showing separately:
                1.                      additions;
                2.                    assets classified as held for sale or included in a disposal group classified as held for sale in accordance with AASB 5 and other disposals;
                3.                  acquisitions through business combinations;
                4.                  increases or decreases resulting from revaluations under AASB 116 and from impairment losses recognised or reversed in other comprehensive income in accordance with AASB 136 Impairment of Assets;
                5.                    transfers to and from investment property carried at fair value through profit or loss (see paragraph 57 of AASB 140);
                6.                  impairment losses recognised or reversed in profit or loss in accordance with AASB 136;
                7.                 depreciation; and
                8.               other changes.
               This reconciliation need not be presented for prior periods.

          [Based on IFRS for SMEs Standard paragraph 17.31]

      1.                  An entity shall also disclose the following:
           1.                    the existence and carrying amounts of property, plant and equipment to which the entity has restricted title or that is pledged as security for liabilities;
           2.                    the amount of contractual commitments for the acquisition of property, plant and equipment; and
           3.                    if an entity has investment property whose fair value cannot be measured reliably, it shall disclose that fact and the reasons why fair value cannot be measured reliably for those items of investment property.
          [Based on IFRS for SMEs Standard paragraph 17.32]

      1.                  If items of property, plant and equipment are stated at revalued amounts, an entity shall disclose the following:
           1.                    the effective date of the revaluation;
           2.                    whether an independent valuer was involved;
           3.                    the methods and significant assumptions applied in estimating the items' fair values; and
           4.                    the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders.
          [Based on IFRS for SMEs Standard paragraph 17.33]

Intangible Assets other than Goodwill[17]
      1.                  An entity shall disclose the following for each class of intangible assets:
           1.                    the useful lives