Difference between revisions of "Total Current Liabilities"
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== Definition == | == 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. | + | '''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 == | == Usage == | ||
Latest revision as of 22:25, 12 April 2021
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
