Disclosure Information: Accounting policy for borrowing costs [Policy]
   
Label: Accounting policy for borrowing costs [Policy]
Name: AccountingPolicyForBorrowingCosts
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 54 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: AccountingPolicyForBorrowingCosts 
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
AccountingPolicyForBorrowingCosts disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ADVANCED SEMICONDUCTOR ENGINEERING INC | ALUMINUM CORP OF CHINA LTD | ASIA PACIFIC WIRE & CABLE CORP LTD | Atento S.A. | Avianca Holdings S.A. | BUENAVENTURA MINING CO INC | Caledonia Mining Corp Plc | CEMENTOS PACASMAYO SAA | Central North Airport Group | CGG | China Ceramics Co., Ltd | CHINA EASTERN AIRLINES CORP LTD | CHINA MOBILE LTD /ADR/ | CHINA PETROLEUM & CHEMICAL CORP | CHINA SOUTHERN AIRLINES CO LTD | CHINA UNICOM (HONG KONG) Ltd | CHINA YUCHAI INTERNATIONAL LTD | China Zenix Auto International Ltd | CHIPMOS TECHNOLOGIES INC | CHUNGHWA TELECOM CO LTD | CNOOC LTD | COCA COLA FEMSA SAB DE CV | ECOPETROL S.A. | ELBIT IMAGING LTD | EMBRAER S.A. | Gazit-Globe Ltd | Globant S.A. | Grifols SA | HUANENG POWER INTERNATIONAL INC | INTERTAPE POLYMER GROUP INC | ISRAEL CHEMICALS LTD | KBS Fashion Group Ltd | Kenon Holdings Ltd. | KOREA ELECTRIC POWER CORP | KT CORP | LATAM AIRLINES GROUP S.A. | LG Display Co., Ltd. | LINE Corp | Loma Negra Compania Industrial Argentina Sociedad Anonima | Mechel PAO | MEXICAN ECONOMIC DEVELOPMENT INC | MOBILE TELESYSTEMS PJSC | Pacific Airport Group | PLDT Inc. | RANDGOLD RESOURCES LTD | Scorpio Tankers Inc. | SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | SK TELECOM CO LTD | Sky Solar Holdings, Ltd. | TELEFONICA BRASIL S.A. | Telesat Canada | Ternium S.A. | TIM S.p.A. |

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Last updated: 12/20/2019 6:49:51 PM