XML 146 R131.htm IDEA: XBRL DOCUMENT
v3.19.1

Trade and Other Receivables - Changes in the allowance for doubtful accounts (Details) - KRW (₩) ₩ in Millions |  | 12 Months Ended
--- | --- | ---
Jan. 01, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Trade receivables |  |  |  |
Reconciliation of changes in allowance account for credit losses of financial assets [Line Items] |  |  |  |
Beginning balance | ₩ 173,583 | ₩ 173,583 | ₩ 71,985 | ₩ 51,956
Effect of change in accounting policy | 6,641 |  |  |
Loss allowance as at January 1, 2018 under IFRS 9 | 180,224 |  |  |
Changes in allowance account for credit losses of financial assets |  |  |  |
Bad debt expense |  | 41,498 | 126,714 | 38,719
Write-off |  | (7,696) | (32,995) | (18,939)
Reversal |  | (1,726) | 0 | 0
Others |  | 3,568 | 7,879 | 249
Ending balance |  | 215,868 | 173,583 | 71,985
Other receivables |  |  |  |
Reconciliation of changes in allowance account for credit losses of financial assets [Line Items] |  |  |  |
Beginning balance | 78,008 | 78,008 | 87,661 | 91,746
Effect of change in accounting policy | 128 |  |  |
Loss allowance as at January 1, 2018 under IFRS 9 | ₩ 78,136 |  |  |
Changes in allowance account for credit losses of financial assets |  |  |  |
Bad debt expense |  | 17,817 | 1,778 | 233
Write-off |  | (244) | (3,129) | (928)
Reversal |  | (143) | (2,166) | (5,489)
Others |  | 9,160 | (6,136) | 2,099
Ending balance |  | ₩ 104,726 | ₩ 78,008 | ₩ 87,661

X
- Definition The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_16&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_16&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_16&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_16&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_ReversalAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | kep_AdjustedBalanceOfLossAllowanceOfTradeAndOtherReceivablesEffectOfInitialApplicationOfIFRS9
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | kep_EffectOfChangeInAccountingPolicyLossAllowanceApplicationOfIFRS9
Namespace Prefix: | kep_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | kep_ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsLineItems
Namespace Prefix: | kep_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of direct write-downs of accounts receivable charged against the allowance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5074-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=ifrs-full_TradeReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfFinancialInstrumentsAxis=kep_OtherReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |