Disclosure Information: Changes in accounting policies
   
Label: Changes in accounting policies
Name: ChangesInAccountingPolicies
Type: Disclosure
Parent Topic: OtherFinancialStatementAccounts
Documentation: The disclosure of changes made to accounting policies by the entity.
Commentary:
Text Block Name: ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory
SEC Level: Disclosure
Concept arrangement pattern: [Hierarchy]
Completion state:
Status: OK
Standards: IAS-10- e-
Exemplars: 17 examples
Taxonomy Network:
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: ChangesInAccountingPolicies 
This disclosure:

   - MUST be represented as an SEC 'Level' (i.e. Document, Statement, Disclosure, Schedule) type: Disclosure
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
ChangesInAccountingPolicies disclosure-isSECType Disclosure
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AEGON NV | ALUMINUM CORP OF CHINA LTD | China Ceramics Co., Ltd | CHINA EASTERN AIRLINES CORP LTD | CHINA MOBILE LTD /ADR/ | China Zenix Auto International Ltd | CORPBANCA/FI | EDENOR | ENI SPA | KOREA ELECTRIC POWER CORP | Midatech Pharma Plc | Nano Dimension Ltd. | Nexa Resources S.A. | REPLICEL LIFE SCIENCES INC. | SK TELECOM CO LTD | Telesat Canada | YPF SOCIEDAD ANONIMA |

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