Non current assets or fixed assets, Auditing

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Non Current Assets or Fixed Assets

In usual countries, not current assets are commonly classified like:

a) Intangible assets

Patents
Licences
Development Costs
Goodwill

b) Tangible Assets

Land and buildings
Plant and Equipment
Furniture, fixtures and fittings

c) Investments

Loans
Shares

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Documentation, list of assets

list of assets

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