Disclosure Information: Accounting policy for financial assets [Policy]
   
Label: Accounting policy for financial assets [Policy]
Name: AccountingPolicyForFinancialAssets
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for financial assets. [Refer: Financial assets]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 65 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: AccountingPolicyForFinancialAssets 
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
AccountingPolicyForFinancialAssets disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Ablynx NV | Adecoagro S.A. | ALUMINUM CORP OF CHINA LTD | ANDINA BOTTLING CO INC | Atento S.A. | Auris Medical Holding AG | Banco Santander (Brasil) S.A. | BANCOLOMBIA SA | BUENAVENTURA MINING CO INC | CANADIAN ZINC CORP | CELYAD S.A. | CHEMICAL & MINING CO OF CHILE INC | China Ceramics Co., Ltd | CHINA EASTERN AIRLINES CORP LTD | CHINA LIFE INSURANCE CO LTD | CHINA UNICOM (HONG KONG) Ltd | CHIPMOS TECHNOLOGIES INC | CNOOC LTD | COCA COLA FEMSA SAB DE CV | DBV Technologies S.A. | Dunxin Financial Holdings Ltd | ECOPETROL S.A. | EDENOR | ELBIT IMAGING LTD | ERICSSON LM TELEPHONE CO | Euronav NV | G WILLI FOOD INTERNATIONAL LTD | GeoPark Ltd | GERDAU S.A. | Globant S.A. | GRAVITY Co., Ltd. | Grupo Aval Acciones Y Valores S.A. | GRUPO TELEVISA, S.A.B. | GUANGSHEN RAILWAY CO LTD | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | KB Financial Group Inc. | KOREA ELECTRIC POWER CORP | KT CORP | LATAM AIRLINES GROUP S.A. | LINE Corp | Loma Negra Compania Industrial Argentina Sociedad Anonima | Loncor Resources Inc. | MEXICAN ECONOMIC DEVELOPMENT INC | Midatech Pharma Plc | NATIONAL WESTMINSTER BANK PLC /ENG/ | NOKIA CORP | ONCOLYTICS BIOTECH INC | ORANGE | PETROCHINA CO LTD | QIWI | Scorpio Tankers Inc. | SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | SEQUANS COMMUNICATIONS | SHINHAN FINANCIAL GROUP CO LTD | SILICONWARE PRECISION INDUSTRIES CO LTD | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | Sky Solar Holdings, Ltd. | SOUTHEAST AIRPORT GROUP | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | TiGenix NV | TORM plc | ULTRAPAR HOLDINGS INC | Vascular Biogenics Ltd. | XTL BIOPHARMACEUTICALS LTD | YPF SOCIEDAD ANONIMA |

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Last updated: 12/20/2019 6:49:48 PM