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ED 65 does not require that non-current assets or other elements of the financial statements should be revalued.
Non-current assets 'held for sale' should be presented separately on the face of the Balance sheet as a current asset.
Prepaid expenses for future services that will be used within a year Non-current assets (Fixed assets)
Assets consist of Current Assets and Non-current Assets.
Its non-current assets would be the oven used to bake bread, motor vehicles used to transport deliveries, cash registers used to handle cash payments, etc.
IFRS 5 refers to the International Financial Reporting Standards relating to Non-current assets held for sale and discontinued operations.
The law in Australia has been amended recently to allow for the payment of dividends from the increase in value of non-current assets in certain instances where a company meets other liquidity tests (see section 254T of the Corporations Act 2001 (Cth)).
