Label: |
Defined Benefit Assets/Liabilities |
Concept Guidance: |
Report defined benefit liability or asset in accordance with AASB 101 and AASB 119.
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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.
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