Attribute: | BSL16402 |
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Concept: | |
Label: | Defined Benefit Assets/Liabilities |
Concept Guidance: |
For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference |
Form-Specifc Guidance: |
Report any defined benefit assets as negative. i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits in Section A: Assets, item 9.10 Report any defined benefit liabilities as positive. i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119 Employee Benefits in Section B: Liabilities, item 9.1 and 9.2. |
Dimensions
Dimension | Member | Description |
(NonCurrent) |
This dimension categorises the reported data according to a balance sheet period type. |
|
(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. |