IFRS Foundation
example9 2012-01-01 2012-12-31 example9 2012-01-01 2012-12-31 ifrs:GrossCarryingAmountMember example9 2012-01-01 2012-12-31 ifrs:AccumulatedDepreciationAmortisationAndImpairmentMember example9 2012-01-01 2012-12-31 ifrs:LandAndBuildingsMember example9 2012-01-01 2012-12-31 ifrs:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs:LandAndBuildingsMember example9 2012-01-01 2012-12-31 ifrs:FixturesAndFittingsMember example9 2012-01-01 2012-12-31 ifrs:GrossCarryingAmountMember ifrs:FixturesAndFittingsMember example9 2012-01-01 2012-12-31 ifrs:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs:FixturesAndFittingsMember example9 2012-12-31 example9 2012-12-31 ifrs:GrossCarryingAmountMember example9 2012-12-31 ifrs:AccumulatedDepreciationAmortisationAndImpairmentMember example9 2012-12-31 ifrs:LandAndBuildingsMember example9 2012-12-31 ifrs:GrossCarryingAmountMember ifrs:LandAndBuildingsMember example9 2012-12-31 ifrs:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs:LandAndBuildingsMember example9 2012-12-31 ifrs:FixturesAndFittingsMember example9 2012-12-31 ifrs:GrossCarryingAmountMember ifrs:FixturesAndFittingsMember example9 2012-12-31 ifrs:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs:FixturesAndFittingsMember example9 2011-12-31 example9 2011-12-31 ifrs:GrossCarryingAmountMember example9 2011-12-31 ifrs:AccumulatedDepreciationAmortisationAndImpairmentMember example9 2011-12-31 ifrs:LandAndBuildingsMember example9 2011-12-31 ifrs:GrossCarryingAmountMember ifrs:LandAndBuildingsMember example9 2011-12-31 ifrs:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs:LandAndBuildingsMember example9 2011-12-31 ifrs:FixturesAndFittingsMember example9 2011-12-31 ifrs:GrossCarryingAmountMember ifrs:FixturesAndFittingsMember example9 2011-12-31 ifrs:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs:FixturesAndFittingsMember iso4217:EUR

IFRS Taxonomy 2011 – Illustrative examples

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 [member]

Fixtures and fittings [member]

Property, plant and equipment [member]

Gross carrying amount

Property, plant and equipment at beginning of period

1,960,000

1,102,045

3,062,045

          Changes in property, plant and equipment

Additions other than through business combinations, property, plant and equipment

485,000

485,000

Disposals, property, plant and equipment

€( 241,000)

€( 241,000)

Total increase (decrease) in property, plant and equipment

244,000

244,000

Property, plant and equipment at end of period

1,960,000

1,346,045

3,306,045

Accumulated depreciation and impairment

Property, plant and equipment at beginning of period

€( 390,000)

€( 270,590)

€( 660,590)

        Changes in property, plant and equipment

Depreciation, property, plant and equipment

€( 30,000)

€( 240,360)

€( 270,360)

Impairment loss recognised in profit or loss, property, plant and equipment

€( 30,000)

€( 30,000)

Disposals, property, plant and equipment

204,850

204,850

Total increase (decrease) in property, plant and equipment

€( 30,000)

€( 65,510)

€( 95,510)

Property, plant and equipment at end of period

€( 420,000)

€( 336,100)

€( 756,100)

Carrying amount

Property, plant and equipment at beginning of period

1,570,000

831,455

2,401,455

       Changes in property, plant and equipment

Additions other than through business combinations, property, plant and equipment

485,000

485,000

Depreciation, property, plant and equipment

€( 30,000)

€( 240,360)

€( 270,360)

Impairment loss recognised in profit or loss, property, plant and equipment

€( 30,000)

€( 30,000)

Disposals, property, plant and equipment

€( 36,150)

€( 36,150)

Total increase (decrease) in property, plant and equipment

€( 30,000)

178,490

148,490

Property, plant and equipment at end of period

1,540,000

1,009,945

2,549,945


Copyright © 2011 IFRS Foundation

All rights reserved. Permission granted to reproduce for personal and educational use only. Otherwise, no part of this webpage may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IFRS Foundation.