(Difference between pages)
imported>Doug Williamson |
imported>Administrator |
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| Assets which are held by an entity to be used in its operations.
| | International Accounting Standard 23, dealing with borrowing costs. |
| | | Issued by the International Accounting Standards Board. |
| They are held for longer periods than current assets, being used by the entity for a number of years.
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| Tangible fixed assets are often reported as 'property, plant and equipment' (PPE).
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| Collectively, tangible and intangible long-term assets are known as 'non-current assets'.
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| Relevant accounting standards include Section 17 and Section 27 of FRS 102.
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| == See also == | | == See also == |
| * [[Assets]] | | * [[International Financial Reporting Standards]] |
| * [[Capital expenditure]]
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| * [[Capital goods]]
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| * [[Capitalisation]]
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| * [[Capitalise]]
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| * [[Current assets]]
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| * [[Depreciation]]
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| * [[FRS 102]]
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| * [[IAS 16]]
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| * [[IAS 38]]
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| * [[Impairment]]
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| * [[Intangible assets]]
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| * [[Net book value]]
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| * [[Non-current]]
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| * [[Operational asset]]
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| * [[Property, plant and equipment]]
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| * [[Tangible asset]]
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| * [[Useful economic life]]
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 14:19, 23 October 2012
International Accounting Standard 23, dealing with borrowing costs.
Issued by the International Accounting Standards Board.
See also
