Attribute: | BSL10919 |
---|---|
Concept: | |
Label: | Deferred Tax Liability |
Concept Guidance: |
This is the value, as at the relevant date, of income taxes payable in future periods in respect of taxable temporary differences. This item is to be determined in accordance with relevant accounting standards. |
Form-Specifc Guidance: |
Recognition of deferred tax liabilities in accordance with AASB 112. This should relate to Australian business operations. |
Dimensions
Dimension | Member | Description |
(AUResident) |
This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate. |
|
(NonOffshoreOperationsADI) |
This dimension categorises reported information based on the type of relationship between two or more counterparties. |