Disclosure Information: Accounting policy for contingent liabilities and contingent assets [Policy]
   
Label: Accounting policy for contingent liabilities and contingent assets [Policy]
Name: AccountingPolicyForContingentLiabilitiesAndContingentAssets
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 18 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: AccountingPolicyForContingentLiabilitiesAndContingentAssets 
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
AccountingPolicyForContingentLiabilitiesAndContingentAssets disclosure-isSECType Level2TextBlock
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AEGON NV | Banco Santander (Brasil) S.A. | Banco Santander (Mexico) S.A., Institucion de Banca Multiple, Grupo Financiero Santander Mexico | BANCO SANTANDER CHILE | BANCOLOMBIA SA | CHINA MOBILE LTD /ADR/ | CHINA UNICOM (HONG KONG) Ltd | CNOOC LTD | CORPBANCA/FI | ENI SPA | Globant S.A. | GRUPO TMM SAB | PLDT Inc. | RANDGOLD RESOURCES LTD | SMITH & NEPHEW PLC | TIM PARTICIPACOES SA | Vale S.A. | YPF SOCIEDAD ANONIMA |

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Last updated: 12/20/2019 6:50:04 PM