non-current assets definition

non-current assets means all assets other than current assets
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non-current assets means those assets which are not anticipated to be consumed/exhausted within 12 months of being acquired and are thus eligible to be capitalised on the balance sheet. For example, property, plant, equipment, finance elements, service concessions, investment properties, intangible assets etc.
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non-current assets means assets which would in the normal course of business be consumed or converted into cash after 12 months of balance date.
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Examples of non-current assets in a sentence

  • Impairment of Non-Current Assets and GoodwillNon-current assets are tested for impairment when events or changes in assumptions indicate that the carrying amount may not be recoverable.

  • In September 2014, the IASB issued amendments to IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations (IFRS 5).

  • Other Non-Current Assets include outstanding letters of credit and utility deposits; subject to adjustment due to collectability and other factors Note: This does not include potential lease rejection damages.

  • Refer to (f) Impairment and Reversal of Impairment of Non-Current Assets for details of the policy.

  • The acquired business’ identifiable assets, liabilities and contingent liabilities that meet the recognition under IFRS 3, Business Combinations are recognized at their fair values at the acquisition date, except for non-current assets which are classified as held-for-sale in accordance with IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations, and are recognized and measured at fair value, less costs to sell.


More Definitions of non-current assets

non-current assets means all assets other than current assets "non‐current liabilities" means all liabilities other than current liabilities
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non-current assets means, as of any specified date, all such assets relating or assigned to IGF Business, which are
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non-current assets means all assets other than current assets “Non-current liabilities” means all liabilities other than current liabilities
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non-current assets means the enterprise’s long term-investments where the full value will not be realized within the accounting year.
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non-current assets means, at a Loan to Value Reference Date, “Non-current assets” (on a consolidated basis) as shown in the Consolidated Financial Statements for that Loan to Value Reference Date;
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non-current assets set forth in the "CKE Assumed Net Operating Liabilities" column on the Statement of Net Operating Liabilities (which amounts shall be based upon and determined on a basis consistent with the same items set forth on the Statement of Net Operating Liabilities).
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non-current assets means all Assets other than Current Assets. The term "Additional Property Amount" means the sum
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