Disclosure Information: Accounting policy for loans and receivables [Policy] |
Label: | Accounting policy for loans and receivables [Policy] |
Name: | AccountingPolicyForLoansAndReceivables |
Type: | Policy |
Parent Topic: | AccountingPolicies |
Documentation: | The description of the entity's accounting policy for loans and receivables. [Refer: Loans and receivables] |
Commentary: | |
Text Block Name: | ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory |
SEC Level: | Level2TextBlock |
Concept arrangement pattern: | [Level 2 Text Block] |
Completion state: | |
Status: | OK |
Standards: | IAS-117- b- |
Exemplars: | 13 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 |
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Business Rules for Disclosure: Controlled Natural Language |
Rules for disclosure: AccountingPolicyForLoansAndReceivables 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 |
---|---|---|
AccountingPolicyForLoansAndReceivables | disclosure-isSECType | Level2TextBlock |
Exemplars for Disclosure: Machine-Readable |
Entity Name and Text Block or Detailed Disclosure | BANK OF CHILE | CELESTICA INC | CORPBANCA/FI | Dunxin Financial Holdings Ltd | EMX Royalty Corp | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | HUANENG POWER INTERNATIONAL INC | LATAM AIRLINES GROUP S.A. | MFC BANCORP LTD. | Netshoes (Cayman) Ltd. | NOKIA CORP | ORANGE | PagSeguro Digital Ltd. | |
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This work is licensed under a Creative Commons License.
Last updated: 12/20/2019 6:50:09 PM