Difference between revisions of "Non Current Assets"
From Open Risk Manual
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* [[Property Plant And Equipment]] | * [[Property Plant And Equipment]] | ||
* [[Investment Property At Cost Less Accumulated Depreciation And Impairment]] | * [[Investment Property At Cost Less Accumulated Depreciation And Impairment]] | ||
| − | * [[Investment | + | * [[Investment Property At Fair Value Through Profit Or Loss]] |
* [[Goodwill]] | * [[Goodwill]] | ||
| − | * [[Intangible | + | * [[Intangible Assets Other Than Goodwill]] |
| − | * [[Investments | + | * [[Investments In Associates]] |
| − | * [[Investments | + | * [[Investments In Joint Ventures]] |
| − | * [[Non | + | * [[Non Current Biological Assets At Cost Less Accumulated Depreciation And Impairment]] |
| − | * [[Non | + | * [[Non Current Biological Assets At Fair Value]] |
| − | * [[Trade | + | * [[Trade And Other Non-Current Receivables]] |
| − | * [[Non- | + | * [[Non-Current Inventories]] |
| − | * [[Deferred | + | * [[Deferred Tax Assets]] |
| − | * [[Current | + | * [[Current Tax Assets Non Current]] |
| − | * [[Other | + | * [[Other Non Current Financial Assets]] |
| − | * [[Other | + | * [[Other Non Current Non Financial Assets]] |
Revision as of 22:01, 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:
