Difference between revisions of "Non Current Assets"
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== Definition == | == Definition == | ||
| − | '''Non Current Assets'''. | + | '''Non Current Assets'''. All [[Assets]] reported in a [[Balance Sheet]] that are not [[Current Assets]] |
| + | |||
| + | * [[Property Plant And Equipment]] | ||
| + | * [[Investment Property At Cost Less Accumulated Depreciation And Impairment]] | ||
| + | * [[Investment Property At Fair Value Through Profit Or Loss]] | ||
| + | * [[Goodwill]] | ||
| + | * [[Intangible Assets Other Than Goodwill]] | ||
| + | * [[Investments In Associates]] | ||
| + | * [[Investments In Joint Ventures]] | ||
| + | * [[Non Current Biological Assets At Cost Less Accumulated Depreciation And Impairment]] | ||
| + | * [[Non Current Biological Assets At Fair Value]] | ||
| + | * [[Trade And Other Non Current Receivables]] | ||
| + | * [[Non Current Inventories]] | ||
| + | * [[Deferred Tax Assets]] | ||
| + | * [[Current Tax Assets Non Current]] | ||
| + | * [[Other Non Current Financial Assets]] | ||
| + | * [[Other Non Current Non Financial Assets]] | ||
| + | |||
== Usage == | == Usage == | ||
* [[Statement of Financial Position]] | * [[Statement of Financial Position]] | ||
| + | |||
| + | == See Also == | ||
| + | * [[Current Assets]] | ||
| + | * [[Non Current Liabilities]] | ||
== XBRL Properties == | == XBRL Properties == | ||
Latest revision as of 22:07, 27 May 2021
Definition
Non Current Assets. All Assets reported in a Balance Sheet that are not Current Assets
- Property Plant And Equipment
- Investment Property At Cost Less Accumulated Depreciation And Impairment
- Investment Property At Fair Value Through Profit Or Loss
- Goodwill
- Intangible Assets Other Than Goodwill
- Investments In Associates
- Investments In Joint Ventures
- Non Current Biological Assets At Cost Less Accumulated Depreciation And Impairment
- Non Current Biological Assets At Fair Value
- Trade And Other Non Current Receivables
- Non Current Inventories
- Deferred Tax Assets
- Current Tax Assets Non Current
- Other Non Current Financial Assets
- Other Non Current Non Financial Assets
Usage
See Also
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Non-current assets [abstract]
- Common Initials:
- Element Type and Attributes: Aggregate
- Hierarchy Level: 2
- IFRS References:
