XML 140 R124.htm IDEA: XBRL DOCUMENT
v3.21.1

Trade and Other Receivables - Changes in the allowance for doubtful accounts (Details) - KRW (₩) ₩ in Millions |  |  |  | 12 Months Ended
--- | --- | --- | --- | ---
Jan. 01, 2020 | Jan. 01, 2019 | Jan. 01, 2018 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Trade receivables |  |  |  |  |  |
Reconciliation of changes in allowance account for credit losses of financial assets [Line Items] |  |  |  |  |  |
Beginning balance | ₩ 212,759 | ₩ 215,868 | ₩ 173,583 | ₩ 212,759 | ₩ 215,868 | ₩ 173,583
Effect of change in accounting policy | 0 | 0 | 6,641 |  |  |
Loss allowance as at January 1 under IFRS 9 | 212,759 | 215,868 | 180,224 |  |  |
Changes in allowance account for credit losses of financial assets |  |  |  |  |  |
Bad debt expense |  |  |  | 24,021 | 29,221 | 41,498
Write-off |  |  |  | (20,332) | (10,106) | (7,696)
Reversal |  |  |  | (3,373) | (41,940) | (1,726)
Others |  |  |  | (4,085) | 19,716 | 3,568
Ending balance |  |  |  | 208,990 | 212,759 | 215,868
Other receivables |  |  |  |  |  |
Reconciliation of changes in allowance account for credit losses of financial assets [Line Items] |  |  |  |  |  |
Beginning balance | 114,155 | 104,726 | 78,008 | 114,155 | 104,726 | 78,008
Effect of change in accounting policy | 0 | 0 | 128 |  |  |
Loss allowance as at January 1 under IFRS 9 | ₩ 114,155 | ₩ 104,726 | ₩ 78,136 |  |  |
Changes in allowance account for credit losses of financial assets |  |  |  |  |  |
Bad debt expense |  |  |  | 27,329 | 19,206 | 17,817
Write-off |  |  |  | (1,910) | (1,146) | (244)
Reversal |  |  |  | (2,464) | 0 | (143)
Others |  |  |  | (4,731) | (8,631) | 9,160
Ending balance |  |  |  | ₩ 132,379 | ₩ 114,155 | ₩ 104,726

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 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2020-01-01 + 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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + 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: |