Disclosure Information: Accounting policy for business combinations and goodwill [Policy]
   
Label: Accounting policy for business combinations and goodwill [Policy]
Name: AccountingPolicyForBusinessCombinationsAndGoodwill
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 27 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: AccountingPolicyForBusinessCombinationsAndGoodwill 
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
AccountingPolicyForBusinessCombinationsAndGoodwill disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AMERICA MOVIL SAB DE CV/ | Atento S.A. | BANCOLOMBIA SA | BUENAVENTURA MINING CO INC | CHINA YUCHAI INTERNATIONAL LTD | CNOOC LTD | CORPBANCA/FI | FORMULA SYSTEMS (1985) LTD | Gazit-Globe Ltd | Grupo Aval Acciones Y Valores S.A. | Hudson Ltd. | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | LINE Corp | LUXFER HOLDINGS PLC | Mechel PAO | MEDICURE INC | MEXICAN PETROLEUM | PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK | PLDT Inc. | PRIME ACQUISITION CORP | QIWI | Sanofi | Scorpio Tankers Inc. | Sibanye Gold Ltd | TELEFONICA BRASIL S.A. | TiGenix NV | UNITED MICROELECTRONICS CORP |

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Last updated: 12/20/2019 6:50:01 PM