Attribute: | BSAO27507 |
---|---|
Concept: | |
Label: | Property |
Concept Guidance: |
This is the value of property held by the entity, being land, a building (or part thereof) or both. A building can take the form of a dwelling (or a group of dwellings) or a non-residential building. The classification and measurement basis follows the relevant accounting standards. |
Form-Specifc Guidance: |
Exclude: assets acquired or held for sale. Report these assets as non-current assets and disposal groups classified as held for sale (item 10.9). |
Dimensions
Dimension | Member | Description |
(Gross) |
The information reported is adjusted for any accumulated depreciation and or amortisation and/or impairment. |
|
(NonIntraGroupDomestic) |
This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. |