Disclosure Information: Accounting policy for restricted cash and cash equivalents [Policy]
   
Label: Accounting policy for restricted cash and cash equivalents [Policy]
Name: AccountingPolicyForRestrictedCashAndCashEquivalents
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 15 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: AccountingPolicyForRestrictedCashAndCashEquivalents 
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
AccountingPolicyForRestrictedCashAndCashEquivalents disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Aeterna Zentaris Inc. | AMERICA MOVIL SAB DE CV/ | BANK BRADESCO | China Ceramics Co., Ltd | COCA COLA FEMSA SAB DE CV | ELBIT IMAGING LTD | Eviation Aircraft Ltd. | Grupo Aval Acciones Y Valores S.A. | MEXICAN ECONOMIC DEVELOPMENT INC | Netshoes (Cayman) Ltd. | PagSeguro Digital Ltd. | REPLICEL LIFE SCIENCES INC. | Scorpio Tankers Inc. | SEMICONDUCTOR MANUFACTURING INTERNATIONAL CORP | Vascular Biogenics Ltd. |

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Last updated: 12/20/2019 6:50:07 PM