Disclosure Information: Accounting policy for interest income and expense [Policy]
   
Label: Accounting policy for interest income and expense [Policy]
Name: AccountingPolicyForInterestIncomeAndExpense
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for income and expense arising from interest.
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 17 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: AccountingPolicyForInterestIncomeAndExpense 
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
AccountingPolicyForInterestIncomeAndExpense disclosure-isSECType Level2TextBlock
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ALUMINUM CORP OF CHINA LTD | Atento S.A. | Avianca Holdings S.A. | B COMMUNICATIONS LTD | BANCO SANTANDER CHILE | BANK OF CHILE | CHINA MOBILE LTD /ADR/ | CHINA UNICOM (HONG KONG) Ltd | CORPBANCA/FI | Dunxin Financial Holdings Ltd | GRUPO TELEVISA, S.A.B. | INTERNET GOLD GOLDEN LINES LTD | NEOVASC INC | Pacific Airport Group | Scorpio Tankers Inc. | SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | SINOPEC SHANGHAI PETROCHEMICAL CO LTD |

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