Disclosure Information: Accounting policy for investment in associates [Policy]
   
Label: Accounting policy for investment in associates [Policy]
Name: AccountingPolicyForInvestmentInAssociates
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for investments in associates. [Refer: Associates [member]]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 26 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: AccountingPolicyForInvestmentInAssociates 
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
AccountingPolicyForInvestmentInAssociates disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AEGON NV | ASIA PACIFIC WIRE & CABLE CORP LTD | AU OPTRONICS CORP | BUENAVENTURA MINING CO INC | CHIPMOS TECHNOLOGIES INC | CNOOC LTD | ECOPETROL S.A. | EMX Royalty Corp | FORMULA SYSTEMS (1985) LTD | GUANGSHEN RAILWAY CO LTD | Hudson Ltd. | KOREA ELECTRIC POWER CORP | Loma Negra Compania Industrial Argentina Sociedad Anonima | LUXFER HOLDINGS PLC | Mechel PAO | MINCO GOLD CORP | Pacific Airport Group | PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK | PETROCHINA CO LTD | PLDT Inc. | Royal Dutch Shell plc | SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | SINOPEC SHANGHAI PETROCHEMICAL CO LTD | Sky Solar Holdings, Ltd. | SMITH & NEPHEW PLC | ULTRAPAR HOLDINGS INC |

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