Disclosure Information: Accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [Policy]
   
Label: Accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [Policy]
Name: AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sal
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory
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: AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations 
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
AccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations disclosure-isSECType Level2TextBlock
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Adecoagro S.A. | CEMENTOS PACASMAYO SAA | ENI SPA | Ferroglobe PLC | Grupo Aval Acciones Y Valores S.A. | INTERCONTINENTAL HOTELS GROUP PLC /NEW/ | LATAM AIRLINES GROUP S.A. | LINE Corp | Mechel PAO | NATIONAL WESTMINSTER BANK PLC /ENG/ | NOKIA CORP | ORANGE | PEARSON PLC | Sanofi | TENARIS SA | TURKCELL ILETISIM HIZMETLERI A S | Vale S.A. | YPF SOCIEDAD ANONIMA |

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Last updated: 12/20/2019 6:50:06 PM