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IFRS Notes
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1021 |
Statement
of financial position: presentation
ias01-a06
Line items reported in the statement of
financial position
IAS1-pr54
(1) cash and cash equivalents
(2) trade and other receivables
(3) inventories
(4) investments under equity method
(5) financial assets
(6) property, plant and equipment
(7) investment property
(8) intangible assets
(9) biological assets
(10) assets held for sale and disposal
(11)
trade and other payables
(12) provisions
(13) financial liabilities
(14) current tax assets and liabilities
(15) deferred tax assets and liabilities
(16) liabilities in held for sale disposal groups
(17)
non-controlling interests
(18) issued capital and reserves
Current and non-current classification
IAS1-pr60
Separate
classifications for:
(1) current assets
(2) non-current assets
(3) current liabilities
(4) non-current liabilities
Current assets
IAS1-pr66
Current
liabilities
IAS1-pr69
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