Disclosure Information: Accounting policy for trade and other receivables [Policy]
   
Label: Accounting policy for trade and other receivables [Policy]
Name: AccountingPolicyForTradeAndOtherReceivables
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 47 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: AccountingPolicyForTradeAndOtherReceivables 
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
AccountingPolicyForTradeAndOtherReceivables disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Adecoagro S.A. | ALUMINUM CORP OF CHINA LTD | AMBEV S.A. | ANDINA BOTTLING CO INC | Atento S.A. | Biofrontera AG | CELESTICA INC | CGG | CHEMICAL & MINING CO OF CHILE INC | CHINA MOBILE LTD /ADR/ | CHINA PETROLEUM & CHEMICAL CORP | CHINA SOUTHERN AIRLINES CO LTD | CHINA TELECOM CORP LTD | CHINA UNICOM (HONG KONG) Ltd | EDENOR | EMBRAER S.A. | GLAXOSMITHKLINE PLC | GUANGSHEN RAILWAY CO LTD | Hudson Ltd. | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | KAMADA LTD | Kenon Holdings Ltd. | LATAM AIRLINES GROUP S.A. | LUXFER HOLDINGS PLC | MOBILE TELESYSTEMS PJSC | Netshoes (Cayman) Ltd. | Nexa Resources S.A. | NOKIA CORP | ORANGE | PEARSON PLC | PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK | PETROCHINA CO LTD | PRIME ACQUISITION CORP | QUEBECOR MEDIA INC | Sibanye Gold Ltd | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | SMITH & NEPHEW PLC | TELEFONICA BRASIL S.A. | TENARIS SA | Ternium S.A. | TORM plc | TURKCELL ILETISIM HIZMETLERI A S | ULTRAPAR HOLDINGS INC | Vale S.A. | Vascular Biogenics Ltd. | VIDEOTRON LTEE | YPF SOCIEDAD ANONIMA |

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