While IFRS doesn’t allow netting off  (except where there is a right to net off).  Need to know few examples where an entity has a right to net off.
Background — I receive and incur fee income and expenses from various customers for various products.  Can i do a net off of Asset/ Liabilities or Income/ expenses pertaining to one customer (for various portfolio) and report the net balance in the P & L or balancesheet.