PET - Plain English Taxonomy

Label:	Assets Other Non Financial Assets Non Current Assets Classified As Held For Sale Amount
TREF ID:	DE581
Data Type:	xbrli:monetaryItemType
Period Type:	instant
Balance Type:	debit
Business Description & Guidance:	For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference

Usage

Form	Labels
ARF_111_0	Label: Guidance:	Assets held for sale In addition to AASB 5 Non-current Assets Held for Sale and Discontinued Operations. AASB 13 Fair Value Measurement paragraph 93(a) states that “non-recurring fair value measurements of assets or liabilities are those that other Australian Accounting Standards require or permit in the statement of financial position in particular circumstances (eg when an entity measures an asset held for sale at fair value less costs to sell in accordance with AASB 5 Non-current Assets Held for Sale and Discontinued Operations because the asset’s fair value less costs to sell is lower than its carrying amount)”.

Form

Labels

ARF_111_0

Label:

Guidance:

Assets held for sale
In addition to AASB 5 Non-current Assets Held for Sale and Discontinued Operations.

AASB 13 Fair Value Measurement paragraph 93(a) states that “non-recurring fair value measurements of assets or liabilities are those that other Australian Accounting Standards require or permit in the statement of financial position in particular circumstances (eg when an entity measures an asset held for sale at fair value less costs to sell in accordance with AASB 5 Non-current Assets Held for Sale and Discontinued Operations because the asset’s fair value less costs to sell is lower than its carrying amount)”.