Which one of the following statements correctly defines non-current assets?
A、Assets that are held for use in the production of goods or services and are expected to be used during more than one accounting period
B、Assets which are intended to be used by the business on a continuing basis, including both tangible and intangible assets that do not meet the IASB definition of a current asset
C、Non-monetary assets without physical substance that are controlled by the entity and from which future benefits are expected to flow
D、Assets in the form of materials or supplies to be consumed in the production process
A、Assets that are held for use in the production of goods or services and are expected to be used during more than one accounting period
B、Assets which are intended to be used by the business on a continuing basis, including both tangible and intangible assets that do not meet the IASB definition of a current asset
C、Non-monetary assets without physical substance that are controlled by the entity and from which future benefits are expected to flow
D、Assets in the form of materials or supplies to be consumed in the production process
【参考答案及解析】
Assets which are intended to be used by the business on a continuing basis, including bothtangible and intangible assets that do not meet the IASB definition of a current asset.
Assets which are intended to be used by the business on a continuing basis, including bothtangible and intangible assets that do not meet the IASB definition of a current asset.