Disclosure Information: Accounting policy for earnings per share [Policy]
   
Label: Accounting policy for earnings per share [Policy]
Name: AccountingPolicyForEarningsPerShare
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for earnings per share.
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 108 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: AccountingPolicyForEarningsPerShare 
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
AccountingPolicyForEarningsPerShare disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
37 CAPITAL INC | Ablynx NV | AC Immune SA | Adecoagro S.A. | Aeterna Zentaris Inc. | Affimed N.V. | ALMADEN MINERALS LTD | AMERICA MOVIL SAB DE CV/ | ARAUCO & CONSTITUTION PULP INC | ASIA PACIFIC WIRE & CABLE CORP LTD | AU OPTRONICS CORP | Auris Medical Holding AG | AVINO SILVER & GOLD MINES LTD | B COMMUNICATIONS LTD | BANCO SANTANDER CHILE | BANCOLOMBIA SA | BANK OF CHILE | Biofrontera AG | BiondVax Pharmaceuticals Ltd. | BRAZILIAN ELECTRIC POWER CO | BUENAVENTURA MINING CO INC | Caledonia Mining Corp Plc | CANADIAN ZINC CORP | CANARC RESOURCE CORP | CELESTICA INC | Cellcom Israel Ltd. | Cellectis S.A. | CELYAD S.A. | Central North Airport Group | CGG | CHEMICAL & MINING CO OF CHILE INC | CHINA UNICOM (HONG KONG) Ltd | China Zenix Auto International Ltd | COCA COLA FEMSA SAB DE CV | Concordia International Corp. | CREDICORP LTD | Dunxin Financial Holdings Ltd | DXI Energy Inc. | ELBIT IMAGING LTD | EMBRAER S.A. | EMGOLD MINING CORP | EMX Royalty Corp | ERICSSON LM TELEPHONE CO | Eviation Aircraft Ltd. | Evogene Ltd. | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | FORMULA SYSTEMS (1985) LTD | G WILLI FOOD INTERNATIONAL LTD | GAS TRANSPORTER OF THE SOUTH INC | Gazit-Globe Ltd | GERDAU S.A. | GOLD FIELDS LTD | GRAVITY Co., Ltd. | Grupo Aval Acciones Y Valores S.A. | Industrias Bachoco S.A.B. de C.V. | 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 | KELSO TECHNOLOGIES INC | Kenon Holdings Ltd. | LG Display Co., Ltd. | LINE Corp | Loncor Resources Inc. | MAZOR ROBOTICS LTD. | MEDICURE INC | MEXICAN ECONOMIC DEVELOPMENT INC | MFC BANCORP LTD. | MINCO GOLD CORP | Motif Bio plc | Nano Dimension Ltd. | NEOVASC INC | Netshoes (Cayman) Ltd. | ONCOLYTICS BIOTECH INC | ORANGE | Pacific Airport Group | PARTNER COMMUNICATIONS CO LTD | PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK | POSCO | PRIME ACQUISITION CORP | QUATERRA RESOURCES INC | RANDGOLD RESOURCES LTD | REPLICEL LIFE SCIENCES INC. | Sanofi | Scorpio Tankers Inc. | SEQUANS COMMUNICATIONS | SHINHAN FINANCIAL GROUP CO LTD | Sibanye Gold Ltd | SK TELECOM CO LTD | SMITH & NEPHEW PLC | Snipp Interactive Inc. | SodaStream International Ltd. | TELECOM ARGENTINA SA | TENARIS SA | Ternium S.A. | TIM S.p.A. | TORM plc | TURKCELL ILETISIM HIZMETLERI A S | UNITED MICROELECTRONICS CORP | Vascular Biogenics Ltd. | WNS (HOLDINGS) LTD | WOORI BANK | XIANA MINING INC. | XTL BIOPHARMACEUTICALS LTD | YPF SOCIEDAD ANONIMA |

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Last updated: 12/20/2019 6:49:38 PM