Disclosure Information: Accounting policy for investment in associates and joint ventures [Policy]
   
Label: Accounting policy for investment in associates and joint ventures [Policy]
Name: AccountingPolicyForInvestmentInAssociatesAndJointVentures
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 36 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: AccountingPolicyForInvestmentInAssociatesAndJointVentures 
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
AccountingPolicyForInvestmentInAssociatesAndJointVentures disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ADVANCED SEMICONDUCTOR ENGINEERING INC | ALUMINUM CORP OF CHINA LTD | ARAUCO & CONSTITUTION PULP INC | CGG | CHEMICAL & MINING CO OF CHILE INC | CHINA EASTERN AIRLINES CORP LTD | CHINA LIFE INSURANCE CO LTD | CHINA MOBILE LTD /ADR/ | CHINA SOUTHERN AIRLINES CO LTD | CHINA UNICOM (HONG KONG) Ltd | CHINA YUCHAI INTERNATIONAL LTD | CHUNGHWA TELECOM CO LTD | COCA COLA FEMSA SAB DE CV | ELBIT IMAGING LTD | EMBRAER S.A. | ERICSSON LM TELEPHONE CO | FORMULA SYSTEMS (1985) LTD | Gazit-Globe Ltd | GLAXOSMITHKLINE PLC | GRUPO TELEVISA, S.A.B. | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | Itau Unibanco Holding S.A. | LINE Corp | MEXICAN ECONOMIC DEVELOPMENT INC | NOKIA CORP | ORANGE | QIWI | Royal Dutch Shell plc | SHINHAN FINANCIAL GROUP CO LTD | Sibanye Gold Ltd | SILICONWARE PRECISION INDUSTRIES CO LTD | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | TENARIS SA | UNITED MICROELECTRONICS CORP | WOORI BANK | YPF SOCIEDAD ANONIMA |

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Last updated: 12/20/2019 6:49:55 PM