Fixed Asset

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Related to Non-current asset: Fixed assets, amortization, Pp&e, tangible assets, Property plant and equipment

Fixed Asset

Property, such as machinery or buildings, utilized in a business that will not be used or liquidated during the current fiscal period.

References in periodicals archive ?
For balance-sheet assets, this change is the result of a decrease in non-current assets of [euro]1,617,000 (depreciation, amortisation and impairment of fixed assets for [euro]2,203,000, higher than the asset purchases of [euro]932,000) and a decrease in current assets of [euro]3,027,000 (affecting all items in view of the downtick in business) compared with 31/12/2013.
Apart from those involving non-current assets, questions set will usually tell you which other items are allowable/disallowable.
dollars in thousands A s s e t s CURRENT ASSETS: Cash and cash equivalents 31,942 18,417 33,723 Short term investments 1,279 3,260 Accounts receivable: Trade 78,006 53,968 40,289 Other 11,995 10,038 6,756 Prepaid expenses and advances to 3,637 3,662 2,206 suppliers Inventories 90,452 59,754 46,886 T o t a l current assets 217,311 149,099 129,860 NON-CURRENT ASSETS : Property, plant and equipment - 135,607 101,655 86,108 net Intangible assets - net 190,150 60,172 12,601 Deferred income tax assets 3,745 3,833 3,319 Other non-current assets 1,898 1,938 1,978 T o t a l non-current assets 331,400 167,598 104,006 T o t a l non-current assets 548,711 316,697 233,866 As of 31 December 2007 2006 2005 U.
The International Accounting Standards Board (IASB) in March issued international financial reporting standards (IFRS) 3, Business Combinations; 4, Insurance Contracts; and 5, Non-current Assets Held for Sale and Discontinued Operations (http://shop.
04bn, consisting current assets of QR1bn and non-current assets of QR0.
STATEMENTS OF FINANCIAL POSITION AS AT 31 MARCH 2012 (EXTRACT) Loch River Stream Notes $000 $000 $000 Non-current assets Property, plant and equipment (iv) 1,193 767 670 Equity and liabilities Equity shares of $1 each 3.
One, Disposal of Non-current Assets and Presentation of Discontinued Operations, proposes that assets a company expects to sell and that meet specific criteria should be measured at the lower of carrying amount and fair value less selling costs, should not be depreciated and should be presented separately in the balance sheet.
Examples of those that would not be included are those relating to capital items, such as accounting depreciation (replaced by capital allowances instead) and profit or loss on the disposal of non-current assets, though expenditure on repairs would be allowable.
31bn and non-current assets and assets of disposal group classified as 'held-for-sale' of QR1.
8p before amortisation of non-operating intangibles and profits less losses on the disposal of non-current assets.