Disclosure Information: Accounting policy for issued capital [Policy]
   
Label: Accounting policy for issued capital [Policy]
Name: AccountingPolicyForIssuedCapital
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for issued capital. [Refer: Issued capital]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory
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: AccountingPolicyForIssuedCapital 
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
AccountingPolicyForIssuedCapital disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AC Immune SA | Aeterna Zentaris Inc. | AMBEV S.A. | Atento S.A. | BANCOLOMBIA SA | BRAZILIAN ELECTRIC POWER CO | Caledonia Mining Corp Plc | Cellectis S.A. | CEMEX SAB DE CV | CHINA LIFE INSURANCE CO LTD | CHINA SOUTHERN AIRLINES CO LTD | CHINA UNICOM (HONG KONG) Ltd | DBV Technologies S.A. | DXI Energy Inc. | EMGOLD MINING CORP | EMX Royalty Corp | Euronav NV | GeoPark Ltd | GRUPO TMM SAB | GUANGSHEN RAILWAY CO LTD | Itau Unibanco Holding S.A. | KB Financial Group Inc. | KELSO TECHNOLOGIES INC | Kenon Holdings Ltd. | KT CORP | LATAM AIRLINES GROUP S.A. | LINE Corp | Midatech Pharma Plc | MINCO GOLD CORP | NATIONAL WESTMINSTER BANK PLC /ENG/ | Nexa Resources S.A. | ObsEva SA | PARTNER COMMUNICATIONS CO LTD | PEARSON PLC | PLDT Inc. | PRIME ACQUISITION CORP | RANDGOLD RESOURCES LTD | Sanofi | Scorpio Tankers Inc. | SEQUANS COMMUNICATIONS | SHINHAN FINANCIAL GROUP CO LTD | Sibanye Gold Ltd | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | SK TELECOM CO LTD | TENARIS SA | TiGenix NV | Vascular Biogenics Ltd. | WOORI BANK | XIANA MINING INC. | XTL BIOPHARMACEUTICALS LTD | YPF SOCIEDAD ANONIMA |

*

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

Last updated: 12/20/2019 6:49:50 PM