Total Current Liabilities
From Open Risk Manual
Contents
Definition
Total Current Liabilities. The amount of liabilities that:
- (a) the entity expects to settle in its normal operating cycle;
- (b) the entity holds primarily for the purpose of trading;
- (c) are due to be settled within twelve months after the reporting period; or
- (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period.
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Total current liabilities
- Common Initials:
- Element Type and Attributes: Xinstant, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs4.7[2015-12-01]Disclosure
