How to report assets under IFRS:
Assets represent the first part of your statement of financial position and indeed, you can have different kinds of assets there.
The standards dealing with assets are:
#ias16 Property, Plant and Equipment
#ias40 Investment Property
#ias41 Agriculture
#ifrs5 Non-current Assets Held for Sale and Discontinued Operations
#ias38 Intangible Assets
#ias2 Inventories
On top of the standards we mentioned above, there are a few more IFRS standards giving guidance to transactions closely related to assets, such as:
#ias23 Borrowing Costs
#ias36 Impairment of Assets
#ias20 Accounting for Government Grants and Disclosure of Government Assistance
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