Disclosure Information: Accounting policy for functional currency [Policy]
   
Label: Accounting policy for functional currency [Policy]
Name: AccountingPolicyForFunctionalCurrency
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for the currency of the primary economic environment in which the entity operates.
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 39 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: AccountingPolicyForFunctionalCurrency 
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
AccountingPolicyForFunctionalCurrency disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Aeterna Zentaris Inc. | AMBEV S.A. | ARAUCO & CONSTITUTION PULP INC | Atento S.A. | BANCO SANTANDER CHILE | BANCOLOMBIA SA | BANK OF CHILE | BUENAVENTURA MINING CO INC | Caledonia Mining Corp Plc | CANADIAN ZINC CORP | CELESTICA INC | CHEMICAL & MINING CO OF CHILE INC | CHINA TELECOM CORP LTD | China Zenix Auto International Ltd | Cosan Ltd. | EMBRAER S.A. | EMX Royalty Corp | Euronav NV | FORMULA SYSTEMS (1985) LTD | G WILLI FOOD INTERNATIONAL LTD | Grupo Aval Acciones Y Valores S.A. | KB Financial Group Inc. | KOREA ELECTRIC POWER CORP | Loma Negra Compania Industrial Argentina Sociedad Anonima | LUXFER HOLDINGS PLC | Merus N.V. | Nano Dimension Ltd. | NOKIA CORP | QIWI | Royal Dutch Shell plc | Scorpio Tankers Inc. | SEQUANS COMMUNICATIONS | Sibanye Gold Ltd | TELECOM ARGENTINA SA | Ternium S.A. | UNITED MICROELECTRONICS CORP | Vascular Biogenics Ltd. | WNS (HOLDINGS) LTD | WOORI BANK |

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Last updated: 12/20/2019 6:49:57 PM