Disclosure Information: Expenses by nature
   
Label: Expenses by nature
Name: ExpensesByNature
Type: Disclosure
Parent Topic: OtherFinancialStatementAccounts
Documentation: The disclosure of expenses by nature. [Refer: Expenses, by nature]
Commentary:
Text Block Name: ifrs-full:DisclosureOfExpensesByNatureExplanatory
SEC Level: Disclosure
Concept arrangement pattern: [Hierarchy]
Completion state:
Status: OK
Standards: IAS-10- e-
Exemplars: 44 examples
Taxonomy Network:

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: ExpensesByNature 
This disclosure:

   - MUST be represented as an SEC 'Level' (i.e. Document, Statement, Disclosure, Schedule) type: Disclosure

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
ExpensesByNature disclosure-isSECType Disclosure

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ANDINA BOTTLING CO INC | ARAUCO & CONSTITUTION PULP INC | AU OPTRONICS CORP | BANCO SANTANDER CHILE | BUENAVENTURA MINING CO INC | CELESTICA INC | Cellectis S.A. | CEMENTOS PACASMAYO SAA | CEMEX SAB DE CV | CHINA SOUTHERN AIRLINES CO LTD | CHIPMOS TECHNOLOGIES INC | CONCHA Y TORO WINERY INC | Concordia International Corp. | CORPBANCA/FI | CRH PUBLIC LTD CO | EDENOR | ERICSSON LM TELEPHONE CO | GAS TRANSPORTER OF THE SOUTH INC | GERDAU S.A. | GRAVITY Co., Ltd. | Grifols SA | Industrias Bachoco S.A.B. de C.V. | KOREA ELECTRIC POWER CORP | LATAM AIRLINES GROUP S.A. | LG Display Co., Ltd. | MEDICURE INC | Motif Bio plc | NEOVASC INC | Nexa Resources S.A. | NOKIA CORP | ObsEva SA | PagSeguro Digital Ltd. | POSCO | SILICONWARE PRECISION INDUSTRIES CO LTD | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | Sky Solar Holdings, Ltd. | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | TURKCELL ILETISIM HIZMETLERI A S | ULTRAPAR HOLDINGS INC | UNITED BREWERIES CO INC | UNITED MICROELECTRONICS CORP | Vale S.A. | WNS (HOLDINGS) LTD | YPF SOCIEDAD ANONIMA |

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Last updated: 12/20/2019 6:49:54 PM