Disclosure Information: Accounting policy for subsidiaries [Policy]
   
Label: Accounting policy for subsidiaries [Policy]
Name: AccountingPolicyForSubsidiaries
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for subsidiaries. [Refer: Subsidiaries [member]]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 24 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: AccountingPolicyForSubsidiaries 
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
AccountingPolicyForSubsidiaries disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Atento S.A. | BANCOLOMBIA SA | CELESTICA INC | CELYAD S.A. | CHEMICAL & MINING CO OF CHILE INC | CHINA SOUTHERN AIRLINES CO LTD | CHINA UNICOM (HONG KONG) Ltd | CHIPMOS TECHNOLOGIES INC | CNOOC LTD | Concordia International Corp. | EMBRAER S.A. | ERICSSON LM TELEPHONE CO | Euronav NV | GUANGSHEN RAILWAY CO LTD | INTERTAPE POLYMER GROUP INC | LUXFER HOLDINGS PLC | Nano Dimension Ltd. | NATIONAL WESTMINSTER BANK PLC /ENG/ | Nexa Resources S.A. | QUEBECOR MEDIA INC | RANDGOLD RESOURCES LTD | Sibanye Gold Ltd | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | VIDEOTRON LTEE |

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Last updated: 12/20/2019 6:50:00 PM