Non-current assets list

In this post, we will show a series of non-current assets.

Paragraph 66 of IAS 1 sets out requirements to identify a current asset.

All those assets that do not have these characteristics will be classified as non-current.

Let’s remember that a non-current asset is an asset that awaits to be liquidated, sold, consumed, or realized after the 12 months after the end of the reporting period.

The list of non-current assets is as follows:

• Property plant and equipment.
• Investment properties.
• Assets for rights of use.
• Deferred taxes.
• Goodwill.
• Biological assets.
•  Derivatives are expected to be realized after an accounting period.
• Long-term liabilities.
• Investments are recognized using the equity method.
• Cash is restricted for a time greater than one accounting period. 
• Qualifying assets