XML 67 R24.htm IDEA: XBRL DOCUMENT
v3.20.2

Basis of presentation and significant accounting policies (Policies) | 6 Months Ended
--- | ---
Jun. 30, 2020
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract] |
Adoption of amended accounting standards |
Adoption of amended accounting standards
As required, effective January 1, 2020, we adopted the following amended accounting standards.
STANDARD | DESCRIPTION |  | IMPACT |
IFRIC Agenda Decision on IFRS 16 - Leases | International Financial Reporting Interpretations Committee (IFRIC) agenda decision clarifying the determination of the lease term for cancellable or renewable leases under IFRS 16. |  | This agenda decision did not have a significant impact on our financial statements. |
Definition of a Business, Amendments to IFRS 3 - Business Combinations | These amendments to the implementation guidance of IFRS 3 clarify the definition of a business to assist entities to determine whether a transaction should be accounted for as a business combination or an asset acquisition. |  | These amendments did not have any impact on our financial statements. They may affect whether future acquisitions are accounted for as business combinations or asset acquisitions, along with the resulting allocation of the purchase price between the net identifiable assets acquired and goodwill. |
Future changes to accounting standards |
Future changes to accounting standards
The following amendments to standards issued by the IASB have not yet been adopted by BCE.
STANDARD | DESCRIPTION |  | IMPACT | EFFECTIVE DATE
COVID-19-Related Rent Concessions, Amendment to IFRS 16 – Leases | This amendment provides an optional relief to lessees from applying IFRS 16’s guidance on lease modification accounting for rent concessions arising as a direct consequence of the COVID-19 pandemic. |  | We are currently assessing the impact of this amendment, if we adopt the optional relief. | Effective for annual reporting periods beginning on or after June 1, 2020. Early application is permitted.
Onerous Contracts – Cost of Fulfilling a Contract, Amendments to IAS 37 – Provisions | These amendments clarify which costs should be included in determining the cost of fulfilling a contract when assessing whether a contract is onerous. |  | We are currently assessing the impact of these amendments. | Effective for annual reporting periods beginning on or after January 1, 2022. Early application is permitted.

X
- Definition Accounting Policies, Changes In Accounting Estimates And Errors [Abstract] + References No definition available. + Details
Name: | bce_AccountingPoliciesChangesInAccountingEstimatesAndErrorsAbstract
Namespace Prefix: | bce_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2019-01-01 -Paragraph 30 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=8&code=ifrs-tx-2019-en-r&anchor=para_30_b&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of changes made to accounting policies by the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration