Disclosure Information: Accounting judgements and estimates
   
Label: Accounting judgements and estimates
Name: AccountingJudgementsAndEstimates
Type: Disclosure
Parent Topic: OtherInformation
Documentation: The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the
Commentary:
Text Block Name: ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory
SEC Level: Disclosure
Concept arrangement pattern: [Hierarchy]
Completion state:
Status: OK
Standards: IAS-10- e-
Exemplars: 95 examples
Taxonomy Network:

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: AccountingJudgementsAndEstimates 
This disclosure:

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

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

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Adecoagro S.A. | ADVANCED SEMICONDUCTOR ENGINEERING INC | Aeterna Zentaris Inc. | Affimed N.V. | ALUMINUM CORP OF CHINA LTD | AMBEV S.A. | ANDINA BOTTLING CO INC | ASIA PACIFIC WIRE & CABLE CORP LTD | BANCOLOMBIA SA | BANK BRADESCO | BANK OF CHILE | Biofrontera AG | BiondVax Pharmaceuticals Ltd. | BRAZILIAN ELECTRIC POWER CO | BUENAVENTURA MINING CO INC | Caledonia Mining Corp Plc | CELESTICA INC | Cellectis S.A. | CEMENTOS PACASMAYO SAA | CGG | 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 UNICOM (HONG KONG) Ltd | CHINA YUCHAI INTERNATIONAL LTD | China Zenix Auto International Ltd | CHIPMOS TECHNOLOGIES INC | CHUNGHWA TELECOM CO LTD | CONCHA Y TORO WINERY INC | Concordia International Corp. | Controladora Vuela Compania de Aviacion, S.A.B. de C.V. | Dunxin Financial Holdings Ltd | DXI Energy Inc. | ECOPETROL S.A. | EDENOR | ENI SPA | ERICSSON LM TELEPHONE CO | Evogene Ltd. | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | G WILLI FOOD INTERNATIONAL LTD | GAS TRANSPORTER OF THE SOUTH INC | GeoPark Ltd | GERDAU S.A. | GLAXOSMITHKLINE PLC | Globant S.A. | GRAVITY Co., Ltd. | Grupo Aval Acciones Y Valores S.A. | GRUPO TELEVISA, S.A.B. | GUANGSHEN RAILWAY CO LTD | HUANENG POWER INTERNATIONAL INC | Hudson Ltd. | Hunter Maritime Acquisition Corp. | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | KAMADA LTD | KBS Fashion Group Ltd | KOREA ELECTRIC POWER CORP | KT CORP | LATAM AIRLINES GROUP S.A. | LINE Corp | Loma Negra Compania Industrial Argentina Sociedad Anonima | Mechel PAO | MFC BANCORP LTD. | Midatech Pharma Plc | MINCO GOLD CORP | MOBILE TELESYSTEMS PJSC | Nexa Resources S.A. | NOKIA CORP | ONCOLYTICS BIOTECH INC | PagSeguro Digital Ltd. | PARTNER COMMUNICATIONS CO LTD | PETROCHINA CO LTD | PLDT Inc. | PRIME ACQUISITION CORP | QIWI | RANDGOLD RESOURCES LTD | REPLICEL LIFE SCIENCES INC. | Sanofi | SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | SHINHAN FINANCIAL GROUP CO LTD | SILICONWARE PRECISION INDUSTRIES CO LTD | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | Sky Solar Holdings, Ltd. | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | Telesat Canada | TiGenix NV | TIM PARTICIPACOES SA | TORM plc | UNITED MICROELECTRONICS CORP | Vascular Biogenics Ltd. | WNS (HOLDINGS) LTD | WOORI BANK | XTL BIOPHARMACEUTICALS LTD |

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Last updated: 12/20/2019 6:49:40 PM