Disclosure Information: Accounting policy for derivative financial instruments and hedging [Policy]
   
Label: Accounting policy for derivative financial instruments and hedging [Policy]
Name: AccountingPolicyForDerivativeFinancialInstrumentsAndHedging
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 38 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: AccountingPolicyForDerivativeFinancialInstrumentsAndHedging 
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
AccountingPolicyForDerivativeFinancialInstrumentsAndHedging disclosure-isSECType Level2TextBlock
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Adecoagro S.A. | ALUMINUM CORP OF CHINA LTD | ANDINA BOTTLING CO INC | Atento S.A. | Avianca Holdings S.A. | BANK OF CHILE | BUENAVENTURA MINING CO INC | CELESTICA INC | CHEMICAL & MINING CO OF CHILE INC | CHINA EASTERN AIRLINES CORP LTD | Controladora Vuela Compania de Aviacion, S.A.B. de C.V. | CREDICORP LTD | CRH PUBLIC LTD CO | ECOPETROL S.A. | ELBIT IMAGING LTD | EMBRAER S.A. | Evogene Ltd. | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | FORMULA SYSTEMS (1985) LTD | Gazit-Globe Ltd | GLAXOSMITHKLINE PLC | Grupo Aval Acciones Y Valores S.A. | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | KAMADA LTD | KOREA ELECTRIC POWER CORP | LATAM AIRLINES GROUP S.A. | NATIONAL WESTMINSTER BANK PLC /ENG/ | ORANGE | PLDT Inc. | POSCO | SEQUANS COMMUNICATIONS | SHINHAN FINANCIAL GROUP CO LTD | SK TELECOM CO LTD | TELEFONICA BRASIL S.A. | Ternium S.A. | Vale S.A. | WOORI BANK | YPF SOCIEDAD ANONIMA |

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