UK IFRS/UK FRS 102: Group/Company Property, Plant and Equipment Disclosure Dialog

This dialog enables you to disclose income tax details for current and prior periods via the following tabs:

• Revaluation tab. Click New and select the XBRL asset from the list to add information via the Revaluation of Property, Plant and Equipment dialog.
• Impairment tab. Click New and select the XBRL asset from the list to add information via the Impairment of Property, Plant and Equipment dialog.

• UK IFRS only: A bracketed note, (not required under FRS 101), is included where the disclosure is not required under FRS 101.

• Leased assets and other commitments tab.
  • Click New and select the XBRL asset from the list to add information to the Net carrying amount of leased assets table.
  • Click New and select the XBRL asset from the list to add information via the Impairment of Property, Plant and Equipment with Restricted Title or Pledged as Security dialog.
  • Click New and select the XBRL asset from the list to add information to the Expenditure on account on property, plant and equipment in course of construction table.
  • Click New and select the XBRL asset from the list to add information to the Commitments for acquisition of property, plant and equipment table.
• Other disclosures tab (UK IFRS only).
  • Click New and select the XBRL asset from the list toadd information to the Carrying amount of temporarily idle property, plant and equipment table.
  • Click New and select the XBRL asset from the list to add information to the Gross carrying amount of fully depreciated property, plant and equipment table.
  • Click New and select the XBRL asset from the list to add information to the Carrying amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5 table.
  • Click New and select the XBRL asset from the list to add information to the Description of assets where the fair value is materially different from carrying amount where cost model is applied table.
• Capitalised borrowing costs tab (UK FRS 102 only).
  • Click New to add information to the Capitalised borrowing costs table.
• Manual data entry tab.

- Enter values for the movement in the assets held rather than post journals and use category assignments to populate this section.

It is accessed via the Group Property, Plant and Equipment or Company Property, Plant and Equipment link under the Financial Statements heading on the Disclosure tab.