PET - Plain English Taxonomy

Attribute: BSAO17617
Concept:
Label: Defined Benefit Assets/Liabilities
Concept Guidance:
Report defined benefit liability or asset in accordance with AASB 101 and AASB 119. 
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.
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.
Dimensions
This attribute does not have any dimensions.