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Term: Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
Standard Label: Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements
Name: ifrs-full:GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
Identifier: ifrs-full_GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements
Documentation: The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities]
Category of Term: Concept
References: IFRS 7 13C b
Balance type: debit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:31:35 AM

Public Domain