| Line 7: | Line 7: | ||
* [[t:AR|Receivables]] | * [[t:AR|Receivables]] | ||
* [[t:INV|Inventories]] | * [[t:INV|Inventories]] | ||
| − | * Other non-tangible assets such as patents, IP or goodwill | + | * Other non-tangible assets such as patents, [[t:IP]] or goodwill |
===Notes=== | ===Notes=== | ||
Regulatory reporting compliance typically requires {{this}} assets to be reported by the owner or lessee on the [[Link::t:CSFP]] if such assets are owned or leased under long term contracts (typically contracts for a year or more). | Regulatory reporting compliance typically requires {{this}} assets to be reported by the owner or lessee on the [[Link::t:CSFP]] if such assets are owned or leased under long term contracts (typically contracts for a year or more). | ||
Property, Plant & Equipment is a term grouping long term or fixed company assets. Property, Plant & Equipment are reported on the Statement of Financial Position and include:
Not included in Property, Plant & Equipment are:
Regulatory reporting compliance typically requires Property, Plant & Equipment assets to be reported by the owner or lessee on the Statement of Financial Position if such assets are owned or leased under long term contracts (typically contracts for a year or more). Fixed Asset Turns Acquire-to-Retire
| ID | Name | Clear | x |
|---|---|---|---|
| A2R | Acquire-to-Retire | A2R | |
| Depreciation | Depreciation | Depreciation | |
| IAS16 | IAS 16 Property, Plant & Equipment | IAS16 | |
| IAS23 | IAS 23 Borrowing Costs | IAS23 | |
| IAS36 | IAS 36 Impairment of Assets | IAS36 | |
| IAS41 | IAS 41 Agriculture | IAS41 | |
| CSFP | Statement of Financial Position | CSFP |