#cfa-level-1 #reading-23-financial-reporting-mechanics
Non-current assets are assets that are expected to benefit the company over an extended period of time (usually more than one year).
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3.1. Financial Statement Elements and Accountst ventures and associates.
Current assets:
Inventories;
Trade and other receivables;
Cash and cash equivalents.
<span>Non-current assets are assets that are expected to benefit the company over an extended period of time (usually more than one year). For Tesco, these include the following: intangible assets, such as goodwill;3 property, plant, and equipment used in operations (e.g., land and buildings); other property held for inves Summary
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