Reconciliation of changes in property, plant and equipment
Synthetic example on the base of illustrative example from IFRS for SMEs demonstrating the reconciliation of gross carrying amount, accumulated depreciation and carrying amount of property, plant and equipment using detailed XBRL tagging.
Year ended 31-Dec-2012 |
|||
Land and buildings |
Fixtures and fittings |
Property, plant and equipment |
|
Gross carrying amount |
|||
Property, plant and equipment at beginning of period |
€ |
€ |
€ |
Changes in property, plant and equipment |
|||
Additions other than through business combinations, property, plant and equipment |
€ |
€ |
|
Disposals, property, plant and equipment |
€( |
€( |
|
Total increase (decrease) in property, plant and equipment |
€ |
€ |
|
Property, plant and equipment at end of period |
€ |
€ |
€ |
Accumulated depreciation and impairment |
|||
Property, plant and equipment at beginning of period |
€( |
€( |
€( |
Changes in property, plant and equipment |
|||
Depreciation, property, plant and equipment |
€( |
€( |
€( |
Impairment loss recognised in profit or loss, property, plant and equipment |
€( |
€( |
|
Disposals, property, plant and equipment |
€ |
€ |
|
Total increase (decrease) in property, plant and equipment |
€( |
€( |
€( |
Property, plant and equipment at end of period |
€( |
€( |
€( |
Carrying amount |
|||
Property, plant and equipment at beginning of period |
€ |
€ |
€ |
Changes in property, plant and equipment |
|||
Additions other than through business combinations, property, plant and equipment |
€ |
€ |
|
Depreciation, property, plant and equipment |
€( |
€( |
€( |
Impairment loss recognised in profit or loss, property, plant and equipment |
€( |
€( |
|
Disposals, property, plant and equipment |
€( |
€( |
|
Total increase (decrease) in property, plant and equipment |
€( |
€ |
€ |
Property, plant and equipment at end of period |
€ |
€ |
€ |
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