Disclosure Information: Accounting policy for research and development expense [Policy]
   
Label: Accounting policy for research and development expense [Policy]
Name: AccountingPolicyForResearchAndDevelopmentExpense
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for research and development expense. [Refer: Research and development expense]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 40 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: AccountingPolicyForResearchAndDevelopmentExpense 
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
AccountingPolicyForResearchAndDevelopmentExpense disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AC Immune SA | Adecoagro S.A. | Aeterna Zentaris Inc. | Affimed N.V. | ALUMINUM CORP OF CHINA LTD | Biofrontera AG | BiondVax Pharmaceuticals Ltd. | CELESTICA INC | CELYAD S.A. | CHEMICAL & MINING CO OF CHILE INC | China Ceramics Co., Ltd | CHINA PETROLEUM & CHEMICAL CORP | CHINA TELECOM CORP LTD | CHINA YUCHAI INTERNATIONAL LTD | China Zenix Auto International Ltd | CHIPMOS TECHNOLOGIES INC | CNOOC LTD | Eviation Aircraft Ltd. | FORMULA SYSTEMS (1985) LTD | GLAXOSMITHKLINE PLC | GRAVITY Co., Ltd. | InflaRx N.V. | INTERTAPE POLYMER GROUP INC | MEDICURE INC | Motif Bio plc | Nano Dimension Ltd. | NEOVASC INC | Netshoes (Cayman) Ltd. | ObsEva SA | ONCOLYTICS BIOTECH INC | PETROCHINA CO LTD | REPLICEL LIFE SCIENCES INC. | Royal Dutch Shell plc | Sanofi | SEQUANS COMMUNICATIONS | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | SMITH & NEPHEW PLC | Therapix Biosciences Ltd. | Vale S.A. | Vascular Biogenics Ltd. |

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