Disclosure Information: Accounting policy for leases [Policy]
   
Label: Accounting policy for leases [Policy]
Name: AccountingPolicyForLeases
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 142 examples
Taxonomy Network: http://xbrl.ifrs.org/role/ifrs/ias_1_2019-03-27_role-800600

Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: AccountingPolicyForLeases 
This disclosure:

   - MUST be represented as an SEC 'Level' (i.e. Document, Statement, Disclosure, Schedule) type: Level2TextBlock

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
AccountingPolicyForLeases disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Ablynx NV | Adecoagro S.A. | ADVANCED SEMICONDUCTOR ENGINEERING INC | AEGON NV | Affimed N.V. | ALUMINUM CORP OF CHINA LTD | AMBEV S.A. | AMERICA MOVIL SAB DE CV/ | ANDINA BOTTLING CO INC | ARAUCO & CONSTITUTION PULP INC | ASIA PACIFIC WIRE & CABLE CORP LTD | Atento S.A. | AU OPTRONICS CORP | Auris Medical Holding AG | Avianca Holdings S.A. | AVINO SILVER & GOLD MINES LTD | B COMMUNICATIONS LTD | Banco Santander (Brasil) S.A. | Banco Santander (Mexico) S.A., Institucion de Banca Multiple, Grupo Financiero Santander Mexico | BANCO SANTANDER CHILE | BANK BRADESCO | BANK OF CHILE | Biofrontera AG | BiondVax Pharmaceuticals Ltd. | BRAZILIAN ELECTRIC POWER CO | BUENAVENTURA MINING CO INC | CELESTICA INC | Cellcom Israel Ltd. | CELYAD S.A. | CEMENTOS PACASMAYO SAA | Central North Airport Group | China Ceramics Co., Ltd | CHINA EASTERN AIRLINES CORP LTD | CHINA LIFE INSURANCE CO LTD | CHINA MOBILE LTD /ADR/ | CHINA PETROLEUM & CHEMICAL CORP | CHINA SOUTHERN AIRLINES CO LTD | CHINA TELECOM CORP LTD | CHINA UNICOM (HONG KONG) Ltd | CHINA YUCHAI INTERNATIONAL LTD | China Zenix Auto International Ltd | CHIPMOS TECHNOLOGIES INC | CHUNGHWA TELECOM CO LTD | CNOOC LTD | COCA COLA FEMSA SAB DE CV | Controladora Vuela Compania de Aviacion, S.A.B. de C.V. | CORPBANCA/FI | Cosan Ltd. | CREDICORP LTD | CRH PUBLIC LTD CO | Dunxin Financial Holdings Ltd | ECOPETROL S.A. | EDENOR | EMBRAER S.A. | ERICSSON LM TELEPHONE CO | Euronav NV | Eviation Aircraft Ltd. | Evogene Ltd. | Ferroglobe PLC | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | FORMULA SYSTEMS (1985) LTD | GAS TRANSPORTER OF THE SOUTH INC | Gazit-Globe Ltd | GeoPark Ltd | GLAXOSMITHKLINE PLC | Globant S.A. | GRAVITY Co., Ltd. | Grifols SA | Grupo Aval Acciones Y Valores S.A. | GRUPO TELEVISA, S.A.B. | GRUPO TMM SAB | GUANGSHEN RAILWAY CO LTD | HUANENG POWER INTERNATIONAL INC | Hudson Ltd. | Industrias Bachoco S.A.B. de C.V. | InflaRx N.V. | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | INTERNET GOLD GOLDEN LINES LTD | INTERTAPE POLYMER GROUP INC | ISRAEL CHEMICALS LTD | Itau Unibanco Holding S.A. | KAMADA LTD | KB Financial Group Inc. | KBS Fashion Group Ltd | Kenon Holdings Ltd. | KOREA ELECTRIC POWER CORP | KT CORP | LATAM AIRLINES GROUP S.A. | LINE Corp | Loma Negra Compania Industrial Argentina Sociedad Anonima | LUXFER HOLDINGS PLC | MAZOR ROBOTICS LTD. | Mechel PAO | MEDICURE INC | Merus N.V. | MEXICAN ECONOMIC DEVELOPMENT INC | MEXICAN PETROLEUM | MFC BANCORP LTD. | Midatech Pharma Plc | MOBILE TELESYSTEMS PJSC | NATIONAL WESTMINSTER BANK PLC /ENG/ | NEOVASC INC | Netshoes (Cayman) Ltd. | Nexa Resources S.A. | NOKIA CORP | ObsEva SA | Pacific Airport Group | PARTNER COMMUNICATIONS CO LTD | PEARSON PLC | PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK | PETROCHINA CO LTD | PLDT Inc. | POSCO | PRIME ACQUISITION CORP | QIWI | QUEBECOR MEDIA INC | RANDGOLD RESOURCES LTD | REPLICEL LIFE SCIENCES INC. | Royal Dutch Shell plc | Scorpio Tankers Inc. | SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | SEQUANS COMMUNICATIONS | SHINHAN FINANCIAL GROUP CO LTD | SILICONWARE PRECISION INDUSTRIES CO LTD | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | SK TELECOM CO LTD | Sky Solar Holdings, Ltd. | SodaStream International Ltd. | SOUTHEAST AIRPORT GROUP | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | TELECOM ARGENTINA SA | TELEFONICA BRASIL S.A. | Therapix Biosciences Ltd. | TORM plc | TURKCELL ILETISIM HIZMETLERI A S | ULTRAPAR HOLDINGS INC | UNITED BREWERIES CO INC | VIDEOTRON LTEE | WNS (HOLDINGS) LTD | WOORI BANK | XTL BIOPHARMACEUTICALS LTD | YPF SOCIEDAD ANONIMA |

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Last updated: 12/20/2019 6:49:33 PM