15Nombre de vues
0Évaluation

Download this free What Non-current Assets Assumptions Should You Absorb From ? Powerpoint here: https://theartofservice.com Complete Toolkit at https://store.theartofservice.com/the-non-current-assets-toolkit.html The standard does not apply to assets classified as held for sale in accordance with IFRS 5|IFRS 5 Non-current Assets Held for Sale and Discontinued Operations and assets which require more specialised accounting, such as biological (IAS 41|IAS 41 Agriculture), exploration and evaluation assets (IFRS 6|IFRS 6 Exploration for and Evaluation of Mineral Resources), mineral rights and reserves such as oil, natural gas and similar non-regenerative resources.