NettetIntangible non-current assets are non-physical assets that a company owns and provide long-term benefits. Intangible assets are valuable because they provide benefits that are not physical, such as brand recognition or exclusivity. Examples: Patents Trademarks Copyrights Goodwill Software Franchise agreement Licenses Nettetassets and any assets for insurance acquisition cash flows as defined in IFRS 17; and (i) non-current assets (or disposal groups) classified as held for sale in accordance with …
IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations
Nettet24. jul. 2003 · Non-current assets or disposal groups that are classified as held for sale are measured at the lower of carrying amount and fair value less costs to sell (fair value less costs to distribute in the case of assets classified as held for distribution to owners). [IFRS 5.15-15A] Impairment. Nettetassets and any assets for insurance acquisition cash flows as defined in IFRS 17; and (i) non-current assets (or disposal groups) classified as held for sale in accordance with IFRS 5 . Non-current Assets Held for Sale and Discontinued Operations. This Standard does not apply to inventories, assets arising from construction omega precision tool corp
IFRS - IAS 36 - Impairment review Grant Thornton insights
Nettet2. nov. 2024 · An asset is any item or resource with a monetary value that a business owns. Current assets are those that you can convert into cash within one year, such as short-term investments and accounts receivable. Non-current assets are longer-term assets with a full value that you cannot recognize until after one year, such as property … Nettet8. aug. 2024 · 6 types of assets. Current. Non-current. Tangible. Intangible. Operating. Non-operating. Within each of these three classifications—convertibility, physicality, and usage—there are two categories, for a total of six categories. There are “current” and “non-current” convertibility assets, “tangible” and “intangible ... NettetI am currently responsible for the following: Finance lease and Operating lease, Intangible Assets, vehicles or fleet register, non–current … omegapro bourse