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
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