Difference between revisions of "Non Current Assets"
From Open Risk Manual
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* [[Property Plant And Equipment]] | * [[Property Plant And Equipment]] | ||
| − | * [[Investment | + | * [[Investment Property At Cost Less Accumulated Depreciation And Impairment]] |
* [[Investment property at fair value through profit or loss]] | * [[Investment property at fair value through profit or loss]] | ||
* [[Goodwill]] | * [[Goodwill]] | ||
Revision as of 21:58, 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:
