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2. Non-Current Assets Explained - AOL

   www.aol.com/finance/non-current-assets-explained...

   The company released a year-end balance sheet for 2023 that detailed how its capital is spread across non-current assets. Property, plant, and equipment represented the largest non-current asset ...

3. IFRS 5 - Wikipedia

   en.wikipedia.org/wiki/IFRS_5

   the asset's fair value less the cost of selling this asset. Non-current assets 'held for sale' should be presented separately on the face of the statement of financial position as a current asset. For a non-current asset (Fixed Asset) to be classified as 'held for sale', all of the following 4 conditions must be satisfied:

4. Balance sheet - Wikipedia

   en.wikipedia.org/wiki/Balance_sheet

   In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

5. Understanding Deferred Tax Assets: Calculations, Applications ...

   www.aol.com/finance/understanding-deferred-tax...

   How it is represented on the balance sheet. Shown as an asset. Registered as a liability. ... Is a deferred tax asset current or non-current? Deferred tax assets are recorded as non-current, or ...

6. Asset - Wikipedia

   en.wikipedia.org/wiki/Asset

   On the balance sheet, additional sub-classifications are generally required by generally accepted accounting principles (GAAP), which vary from country to country. [12] Assets can be divided into current and non-current (a.k.a. fixed or long-lived). Current assets are generally subclassified as cash and cash equivalents, receivables, inventory ...

7. Understanding Current Assets: Definition, Types and ... - AOL

   www.aol.com/understanding-current-assets...

   The current ratio divides current assets by current liabilities. For instance, Alphabet’s Q2 2024 balance sheet had $162.0 billion in current assets compared to $77.9 billion in current liabilities.