1. Non-current Assets https://store.theartofservice.com/the-non-current-assets-toolkit.html

2. Fixed asset 1 While these non-current assets have value, they are not directly sold to consumers and cannot be easily converted to cash. https://store.theartofservice.com/the-non-current-assets-toolkit.html

3. XBRL - Presentation Linkbase 1 These groupings can be performed in many ways. For example, a typical Balance Sheet contains Assets, Equity and Liabilities. Assets consist of Current Assets and Non-current Assets. Current Assets are split in Inventories, Receivables and so on. The presentation linkbase, using parent-child relations organizes elements in this way and helps users find concepts they are interested in. https://store.theartofservice.com/the-non-current-assets-toolkit.html

4. Balance sheet - Sample balance sheet 1 'Non-Current Assets (Fixed Assets)' https://store.theartofservice.com/the-non-current-assets-toolkit.html

5. Balance sheet - Sample balance sheet 1 Other Non-Current Assets, e.g. Deferred Tax Assets, Finance lease|Lease Receivable https://store.theartofservice.com/the-non-current-assets-toolkit.html

6. Fixed assets 1 While these non-current assets have value, they are not directly sold to consumers and cannot be easily converted to cash. https://store.theartofservice.com/the-non-current-assets-toolkit.html

7. Revaluation of fixed assets - Upward revaluation 1 The law in Australia has been amended recently to allow for the payment of dividends from the increase in value of non-current assets in certain instances where a company meets other liquidity tests (see section 254T of the Corporations Act 2001 (Cth)). https://store.theartofservice.com/the-non-current-assets-toolkit.html

8. IFRS 5 1 'IFRS 5' refers to the International Financial Reporting Standards relating to Non-current assets held for sale and discontinued operations. https://store.theartofservice.com/the-non-current-assets-toolkit.html

9. IAS 16 - Overview 1 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.IAS 16.3 https://store.theartofservice.com/the-non-current-assets-toolkit.html

10. For More Information, Visit: https://store.theartofservice.co m/the-non-current-assets- toolkit.html https://store.theartofservice.co m/the-non-current-assets- toolkit.html The Art of Service https://store.theartofservice.com