Total Current Liabilities

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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

Statement of Financial Position

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

[1] IFRS for SMEs4.7[2015-12-01]Disclosure

[1]