Disclosure Information: Accounting policy for derivative financial instruments [Policy]
   
Label: Accounting policy for derivative financial instruments [Policy]
Name: AccountingPolicyForDerivativeFinancialInstruments
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory
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: AccountingPolicyForDerivativeFinancialInstruments 
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
AccountingPolicyForDerivativeFinancialInstruments disclosure-isSECType Level2TextBlock
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AEGON NV | AMBEV S.A. | AMERICA MOVIL SAB DE CV/ | ARAUCO & CONSTITUTION PULP INC | Auris Medical Holding AG | BANCOLOMBIA SA | Biofrontera AG | CGG | CHEMICAL & MINING CO OF CHILE INC | China Ceramics Co., Ltd | CHINA LIFE INSURANCE CO LTD | CHINA PETROLEUM & CHEMICAL CORP | CHINA SOUTHERN AIRLINES CO LTD | CHINA YUCHAI INTERNATIONAL LTD | COCA COLA FEMSA SAB DE CV | Concordia International Corp. | EDENOR | ENI SPA | Euronav NV | GAS TRANSPORTER OF THE SOUTH INC | GeoPark Ltd | GRUPO TELEVISA, S.A.B. | Hudson Ltd. | KB Financial Group Inc. | KT CORP | Loma Negra Compania Industrial Argentina Sociedad Anonima | LUXFER HOLDINGS PLC | Mechel PAO | MEXICAN ECONOMIC DEVELOPMENT INC | MFC BANCORP LTD. | Nexa Resources S.A. | NOKIA CORP | Pacific Airport Group | PEARSON PLC | PRIME ACQUISITION CORP | Scorpio Tankers Inc. | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | SMITH & NEPHEW PLC | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | TORM plc |

*

Creative Commons License
This work is licensed under a Creative Commons License.

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