Difference between revisions of "Non Current Assets"
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== Definition == | == Definition == | ||
'''Non Current Assets'''. All [[Assets]] reported in a [[Balance Sheet]] that are not [[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 == | ||
Revision as of 21:57, 27 May 2021
Contents
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
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Non-current assets [abstract]
- Common Initials:
- Element Type and Attributes: Aggregate
- Hierarchy Level: 2
- IFRS References:
