Disclosure Information: Accounting policy for business combinations [Policy]
   
Label: Accounting policy for business combinations [Policy]
Name: AccountingPolicyForBusinessCombinations
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for business combinations. [Refer: Business combinations [member]]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 51 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: AccountingPolicyForBusinessCombinations 
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
AccountingPolicyForBusinessCombinations disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ADVANCED SEMICONDUCTOR ENGINEERING INC | ARAUCO & CONSTITUTION PULP INC | AU OPTRONICS CORP | Avianca Holdings S.A. | BRAZILIAN ELECTRIC POWER CO | CELESTICA INC | CGG | CHINA EASTERN AIRLINES CORP LTD | CHUNGHWA TELECOM CO LTD | CNOOC LTD | COCA COLA FEMSA SAB DE CV | Concordia International Corp. | CREDICORP LTD | CRH PUBLIC LTD CO | Dunxin Financial Holdings Ltd | EMX Royalty Corp | ERICSSON LM TELEPHONE CO | Euronav NV | GERDAU S.A. | GLAXOSMITHKLINE PLC | Globant S.A. | Grifols SA | GRUPO TMM SAB | Hunter Maritime Acquisition Corp. | Industrias Bachoco S.A.B. de C.V. | INTERTAPE POLYMER GROUP INC | Kenon Holdings Ltd. | KOREA ELECTRIC POWER CORP | Loncor Resources Inc. | MEXICAN ECONOMIC DEVELOPMENT INC | MFC BANCORP LTD. | Midatech Pharma Plc | Nexa Resources S.A. | NOKIA CORP | ORANGE | Pacific Airport Group | PagSeguro Digital Ltd. | QIWI | QUEBECOR MEDIA INC | Royal Dutch Shell plc | SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | SHINHAN FINANCIAL GROUP CO LTD | Sky Solar Holdings, Ltd. | SMITH & NEPHEW PLC | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | Ternium S.A. | TORM plc | ULTRAPAR HOLDINGS INC | VIDEOTRON LTEE | WOORI BANK | YPF SOCIEDAD ANONIMA |

*

Creative Commons License
This work is licensed under a Creative Commons License.

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