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#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 Accounts
t 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


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