are those assets used in the operation of the farm business that are expected to last more than one year.
This chapter covers the valuation of non-current assets
. Specific issues are the cost of the asset and the allocation of the cost.
The revaluation of a non-current asset
could also give rise to deferred tax.
turnover has risen from 1.81 to 1.85, which still compares unfavourably with the sector average of 1.93.
The digitally launched training programs include Talal Abu-Ghazaleh for Small and Medium Enterprises, Digital Marketing, Accounting for Non-Accountants, Substantive Examination of Trademarks, as well as the International Arab Certified Public Accountant (IACPA) which includes the Presentation of Financial Statements in accordance with International Accounting Standards, the Preparation of Cash Flow Statement under IAS 7, Cash and Receivables Accounting, Inventory Accounting under IAS, Non-current assets
accounting and intangible assets accounting.
Total assets were valued at QR35.97bn comprising current assets of QR12.56bn and non-current assets
of QR23.41bn at the end of nine-month ended September 30, 2018.
"It was noted that the consolidated financial statement of IL&FS holding company and its subsidiaries, associates and joint ventures projected a picture through highly exaggerated depiction of non-current assets
in the form of intangible assets amounting to over Rs 20,000 crore," it had said.
The company's statistics also recorded that as of June 30, 2017, variation as against to FY 2016 is; shareholders equity grew by Rs 11.3 billion because of net retained income generated during the year, total non-current assets
declined by Rs.
The National Assembly KUWAIT, May 16 (KUNA) -- The National Assembly on Wednesday approved estimates of Directive 3 - Capital Expenditure - Chapter 2 (purchase of non-current assets
), of the draft bill on linking the budgets of ministries and government departments for the FY 2018-2019, and referred it to the government.
In accordance with IFRS 5 (Non-Current Assets
Held for Sale and Discontinued Operations), Animal Health results in 2016 and gain on disposal in 2017 are reported separately.
The audited total assets of ANK as at 31 December 2015 were approximately RUB 360m, with non-current assets
being approximately RUB 138m.
In addition to these provisions, an impairment loss of e1/484 mln was recognised against the carrying value of non-current assets
within IFRS 5 measurement scope during the fourth quarter of 2014."