Disclosure Information: Accounting policy for non-current assets or disposal groups classified as held for sale [Policy]
   
Label: Accounting policy for non-current assets or disposal groups classified as held for sale [Policy]
Name: AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 43 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: AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale 
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
AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Adecoagro S.A. | ALUMINUM CORP OF CHINA LTD | ARAUCO & CONSTITUTION PULP INC | ASIA PACIFIC WIRE & CABLE CORP LTD | AU OPTRONICS CORP | Banco Santander (Brasil) S.A. | Banco Santander (Mexico) S.A., Institucion de Banca Multiple, Grupo Financiero Santander Mexico | BANCOLOMBIA SA | BANK BRADESCO | BRAZILIAN ELECTRIC POWER CO | CELESTICA INC | CHINA EASTERN AIRLINES CORP LTD | CHINA SOUTHERN AIRLINES CO LTD | CHINA YUCHAI INTERNATIONAL LTD | CHIPMOS TECHNOLOGIES INC | COCA COLA FEMSA SAB DE CV | ECOPETROL S.A. | EMGOLD MINING CORP | Euronav NV | Gazit-Globe Ltd | GERDAU S.A. | GOLD FIELDS LTD | GUANGSHEN RAILWAY CO LTD | ISRAEL CHEMICALS LTD | KB Financial Group Inc. | KOREA ELECTRIC POWER CORP | KT CORP | MEXICAN ECONOMIC DEVELOPMENT INC | MFC BANCORP LTD. | MOBILE TELESYSTEMS PJSC | POSCO | QIWI | SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | SHINHAN FINANCIAL GROUP CO LTD | SILICONWARE PRECISION INDUSTRIES CO LTD | SK TELECOM CO LTD | SodaStream International Ltd. | Ternium S.A. | TIM S.p.A. | TORM plc | UNITED BREWERIES CO INC | WOORI BANK | YPF SOCIEDAD ANONIMA |

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Last updated: 12/20/2019 6:49:53 PM