Disclosure Information: Impairment loss and reversal of impairment loss
   
Label: Impairment loss and reversal of impairment loss
Name: ImpairmentLossAndReversalOfImpairmentLoss
Type: Disclosure
Parent Topic: OtherFinancialStatementAccounts
Documentation: The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]
Commentary:
Text Block Name: ifrs-full:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
SEC Level: Disclosure
Concept arrangement pattern: [Hierarchy]
Completion state:
Status: OK
Standards: IAS-126--
Exemplars: 23 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: ImpairmentLossAndReversalOfImpairmentLoss 
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
ImpairmentLossAndReversalOfImpairmentLoss disclosure-isSECType Disclosure

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AEGON NV | BANK BRADESCO | BANK OF CHILE | CEMEX SAB DE CV | CHINA EASTERN AIRLINES CORP LTD | CHINA SOUTHERN AIRLINES CO LTD | CHUNGHWA TELECOM CO LTD | DXI Energy Inc. | ENI SPA | ERICSSON LM TELEPHONE CO | Ferroglobe PLC | GLAXOSMITHKLINE PLC | GOLD FIELDS LTD | INTERTAPE POLYMER GROUP INC | MEXICAN PETROLEUM | NATIONAL WESTMINSTER BANK PLC /ENG/ | POSCO | QUEBECOR MEDIA INC | Royal Dutch Shell plc | SHINHAN FINANCIAL GROUP CO LTD | Sibanye Gold Ltd | Vale S.A. | WOORI BANK |

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