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: