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[800600] Notas - Lista de políticas contables

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://www.superservicios.gov.co/xbrl/ifrs/2020-12-31/co-sspd_ias-1_2020-12-31_role-800600

Concept	Order
Disclosure of significant accounting policies [text block] `ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory`
Description of accounting policy for available-for-sale financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory`	20.0
Description of accounting policy for borrowing costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory`	30.0
Description of accounting policy for borrowings [text block] `ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory`	40.0
Description of accounting policy for business combinations and goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory`	50.0
Description of accounting policy for cash flows [text block] `ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory`	60.0
Description of accounting policy for construction in progress [text block] `ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory`	70.0
Description of accounting policy for contingent liabilities and contingent assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory`	80.0
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] `ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory`	90.0
Description of accounting policy for deferred income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory`	100.0
Description of accounting policy for depreciation expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory`	110.0
Description of accounting policy for derecognition of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory`	120.0
Description of accounting policy for derivative financial instruments and hedging [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory`	130.0
Description of accounting policy for determining components of cash and cash equivalents [text block] `ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents`	140.0
Description of accounting policy for discontinued operations [text block] `ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory`	150.0
Description of accounting policy for dividends [text block] `ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory`	160.0
Description of accounting policy for earnings per share [text block] `ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory`	170.0
Description of accounting policy for emission rights [text block] `ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory`	180.0
Description of accounting policy for employee benefits [text block] `ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory`	190.0
Description of accounting policy for expenses [text block] `ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory`	200.0
Description of accounting policy for fair value measurement [text block] `ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory`	210.0
Description of accounting policy for finance costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory`	220.0
Description of accounting policy for finance income and costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory`	230.0
Description of accounting policy for financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory`	240.0
Description of accounting policy for financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory`	250.0
Description of accounting policy for financial instruments at fair value through profit or loss [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory`	260.0
Description of accounting policy for financial liabilities [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory`	270.0
Description of accounting policy for foreign currency translation [text block] `ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory`	280.0
Description of accounting policy for functional currency [text block] `ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory`	290.0
Description of accounting policy for goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory`	300.0
Description of accounting policy for government grants [text block] `ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants`	310.0
Description of accounting policy for hedging [text block] `ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory`	320.0
Description of accounting policy for held-to-maturity investments [text block] `ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory`	330.0
Description of accounting policy for impairment of assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory`	340.0
Description of accounting policy for impairment of financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory`	350.0
Description of accounting policy for impairment of non-financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory`	360.0
Description of accounting policy for income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory`	370.0
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts`	380.0
Description of accounting policy for intangible assets and goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory`	390.0
Description of accounting policy for intangible assets other than goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory`	400.0
Description of accounting policy for interest income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory`	410.0
Description of accounting policy for investment in associates [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates`	420.0
Description of accounting policy for investments in joint ventures [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures`	430.0
Description of accounting policy for investment property [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory`	440.0
Description of accounting policy for investments other than investments accounted for using equity method [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory`	450.0
Description of accounting policy for issued capital [text block] `ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory`	460.0
Description of accounting policy for leases [text block] `ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory`	470.0
Description of accounting policy for loans and receivables [text block] `ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory`	480.0
Description of accounting policy for measuring inventories [text block] `ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories`	490.0
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] `ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory`	500.0
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] `ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory`	510.0
Description of accounting policy for oil and gas assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory`	520.0
Description of accounting policy for property, plant and equipment [text block] `ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory`	530.0
Description of accounting policy for provisions [text block] `ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory`	540.0
Description of accounting policy for reclassification of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory`	550.0
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] `ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory`	560.0
Description of accounting policy for recognition of revenue [text block] `ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue`	570.0
Description of accounting policy for repairs and maintenance [text block] `ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory`	580.0
Description of accounting policy for research and development expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory`	590.0
Description of accounting policy for restricted cash and cash equivalents [text block] `ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory`	600.0
Description of accounting policy for service concession arrangements [text block] `ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory`	610.0
Description of accounting policy for share-based payment transactions [text block] `ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory`	620.0
Description of accounting policy for stripping costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForStrippingCostsExplanatory`	630.0
Description of accounting policy for subsidiaries [text block] `ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory`	640.0
Description of accounting policy for termination benefits [text block] `ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits`	650.0
Description of accounting policy for trade and other payables [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory`	660.0
Description of accounting policy for trade and other receivables [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory`	670.0
Description of accounting policy for trading income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory`	680.0
Description of accounting policy for transactions with non-controlling interests [text block] `ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory`	690.0
Description of accounting policy for transactions with related parties [text block] `ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory`	700.0
Description of other accounting policies relevant to understanding of financial statements [text block] `ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements`	710.0