Disclosure Information: Accounting policy for expenses [Policy]
   
Label: Accounting policy for expenses [Policy]
Name: AccountingPolicyForExpenses
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for expenses.
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory
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: AccountingPolicyForExpenses 
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
AccountingPolicyForExpenses disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AMBEV S.A. | Cellectis S.A. | CEMEX SAB DE CV | China Zenix Auto International Ltd | ECOPETROL S.A. | Ferroglobe PLC | GLAXOSMITHKLINE PLC | Globant S.A. | Industrias Bachoco S.A.B. de C.V. | Kenon Holdings Ltd. | MOBILE TELESYSTEMS PJSC | PLDT Inc. | Scorpio Tankers Inc. | TENARIS SA | TORM plc |

*

Creative Commons License
This work is licensed under a Creative Commons License.

Last updated: 12/20/2019 6:50:08 PM