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Term: Current assets
Standard Label: Current assets
Name: ifrs-full:CurrentAssets
Identifier: ifrs-full_CurrentAssets
Documentation: The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]
Category of Term: Concept
References: IAS 1 66 | IFRS 12 B10 b | IFRS 12 B12 b i
Balance type: debit
Period type: instant
Data type: xbrli:monetaryItemType

Last updated: 12/22/2019 8:30:52 AM

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