Disclosure Information: Accounting policy for hedging [Policy]
   
Label: Accounting policy for hedging [Policy]
Name: AccountingPolicyForHedging
Type: Policy
Parent Topic: AccountingPolicies
Documentation: The description of the entity's accounting policy for hedging.
Commentary:
Text Block Name: ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory
SEC Level: Level2TextBlock
Concept arrangement pattern: [Level 2 Text Block]
Completion state:
Status: OK
Standards: IAS-117- b-
Exemplars: 11 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: AccountingPolicyForHedging 
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
AccountingPolicyForHedging disclosure-isSECType Level2TextBlock

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ADVANCED SEMICONDUCTOR ENGINEERING INC | CHINA PETROLEUM & CHEMICAL CORP | CHUNGHWA TELECOM CO LTD | Concordia International Corp. | ECOPETROL S.A. | EMBRAER S.A. | MOBILE TELESYSTEMS PJSC | NOKIA CORP | Scorpio Tankers Inc. | Sky Solar Holdings, Ltd. | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD |

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