Attribute: | BSAO17602 |
---|---|
Concept: | |
Label: | Fixed Assets - Plant and Equipment |
Concept Guidance: |
This is the value of plant and equipment held by the reporting party as at the relevant date in accordance with the classification and measurement basis defined by the accounting standards. This item excludes all Information technology costs, both tangible and intangible. |
Form-Specifc Guidance: |
Includes furniture, equipment (excluding information technology), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116. |
Dimensions
Dimension | Member | Description |
(Gross) |
This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated. |
|
(AUResident) |
This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate. |
|
(NonOffshoreOperationsADI) |
This dimension categorises reported information based on the type of relationship between two or more counterparties. |
|
(Operational) |
The intent of the transaction being entered into by the reporting entity. |