Disclosure Information: Hedge accounting
   
Label: Hedge accounting
Name: HedgeAccounting
Type: Disclosure
Parent Topic: OtherFinancialStatementAccounts
Documentation: The disclosure of hedge accounting.
Commentary:
Text Block Name: ifrs-full:DisclosureOfHedgeAccountingExplanatory
SEC Level: Disclosure
Concept arrangement pattern: [Hierarchy]
Completion state:
Status: OK
Standards: IFRS-22--
Exemplars: 9 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: HedgeAccounting 
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
HedgeAccounting disclosure-isSECType Disclosure

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Banco Santander (Mexico) S.A., Institucion de Banca Multiple, Grupo Financiero Santander Mexico | BANK OF CHILE | Cosan Ltd. | Itau Unibanco Holding S.A. | KB Financial Group Inc. | LATAM AIRLINES GROUP S.A. | Royal Dutch Shell plc | SK TELECOM CO LTD | TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD |

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Last updated: 12/20/2019 6:50:10 PM