Disclosure Information: Reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments
   
Label: Reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments
Name: ReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstruments
Type: Disclosure
Parent Topic: OtherFinancialStatementAccounts
Documentation: The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance
Commentary:
Text Block Name: ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory
SEC Level: Disclosure
Concept arrangement pattern: [Hierarchy]
Completion state:
Status: OK
Standards: IFRS---
Exemplars: 12 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: ReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstruments 
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
ReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstruments disclosure-isSECType Disclosure

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
ASIA PACIFIC WIRE & CABLE CORP LTD | Atento S.A. | BANK OF CHILE | CHINA TELECOM CORP LTD | CHIPMOS TECHNOLOGIES INC | FOREIGN TRADE BANK OF LATIN AMERICA, INC. | Globant S.A. | Grifols SA | INTERTAPE POLYMER GROUP INC | LG Display Co., Ltd. | PETROCHINA CO LTD | POSCO |

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