Disclosure Information: Recognised finance lease as assets by lessee
   
Label: Recognised finance lease as assets by lessee
Name: RecognisedFinanceLeaseAsAssetsByLessee
Type: Disclosure
Parent Topic: OtherFinancialStatementAccounts
Documentation: The disclosure of assets recognised by the entity as a result of engaging in finance leases. [Refer: Recognised finance lease as assets]
Commentary:
Text Block Name: ifrs-full:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory
SEC Level: Disclosure
Concept arrangement pattern: [Hierarchy]
Completion state:
Status: OK
Standards: IAS-31- a-
Exemplars: 16 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: RecognisedFinanceLeaseAsAssetsByLessee 
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
RecognisedFinanceLeaseAsAssetsByLessee disclosure-isSECType Disclosure
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ALUMINUM CORP OF CHINA LTD | ARAUCO & CONSTITUTION PULP INC | Atento S.A. | CGG | Ferroglobe PLC | Grifols SA | GRUPO TELEVISA, S.A.B. | KT CORP | Mechel PAO | MOBILE TELESYSTEMS PJSC | Nexa Resources S.A. | PERUSAHAAN PERSEROAN PERSERO PT TELEKOMUNIKASI INDONESIA TBK | PRIME ACQUISITION CORP | Sanofi | TELECOM ARGENTINA SA | UNITED BREWERIES CO INC |

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Last updated: 12/20/2019 6:50:09 PM