Non Current Assets
From Open Risk Manual
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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: