Disclosure Information: Accounting policy for intangible assets other than goodwill [Policy]
   
Label: Accounting policy for intangible assets other than goodwill [Policy]
Name: AccountingPolicyForIntangibleAssetsOtherThanGoodwill
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 75 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: AccountingPolicyForIntangibleAssetsOtherThanGoodwill 
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
AccountingPolicyForIntangibleAssetsOtherThanGoodwill 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 | Aeterna Zentaris Inc. | AMBEV S.A. | AMERICA MOVIL SAB DE CV/ | ARAUCO & CONSTITUTION PULP INC | ASIA PACIFIC WIRE & CABLE CORP LTD | Atento S.A. | Avianca Holdings S.A. | BANCOLOMBIA SA | Biofrontera AG | BRAZILIAN ELECTRIC POWER CO | BUENAVENTURA MINING CO INC | CELYAD S.A. | CHEMICAL & MINING CO OF CHILE INC | China Ceramics Co., Ltd | CHINA MOBILE LTD /ADR/ | CHINA TELECOM CORP LTD | China Zenix Auto International Ltd | CHUNGHWA TELECOM CO LTD | CNOOC LTD | COCA COLA FEMSA SAB DE CV | Concordia International Corp. | Controladora Vuela Compania de Aviacion, S.A.B. de C.V. | CREDICORP LTD | CRH PUBLIC LTD CO | DBV Technologies S.A. | ECOPETROL S.A. | ERICSSON LM TELEPHONE CO | Ferroglobe PLC | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | FORMULA SYSTEMS (1985) LTD | Gazit-Globe Ltd | GERDAU S.A. | GLAXOSMITHKLINE PLC | Globant S.A. | GRAVITY Co., Ltd. | Grupo Aval Acciones Y Valores S.A. | Industrias Bachoco S.A.B. de C.V. | Itau Unibanco Holding S.A. | KELSO TECHNOLOGIES INC | KOREA ELECTRIC POWER 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 | MEXICAN ECONOMIC DEVELOPMENT INC | Midatech Pharma Plc | MOBILE TELESYSTEMS PJSC | Netshoes (Cayman) Ltd. | NOKIA CORP | ObsEva SA | ORANGE | PARTNER COMMUNICATIONS CO LTD | PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK | PLDT Inc. | QIWI | RANDGOLD RESOURCES LTD | Sanofi | SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | SEQUANS COMMUNICATIONS | SILICONWARE PRECISION INDUSTRIES CO LTD | SK TELECOM CO LTD | Sky Solar Holdings, Ltd. | SMITH & NEPHEW PLC | Snipp Interactive Inc. | TELECOM ARGENTINA SA | TiGenix NV | UNITED BREWERIES CO INC | WNS (HOLDINGS) LTD | YPF SOCIEDAD ANONIMA |

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Last updated: 12/20/2019 6:49:42 PM