IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[210000] Consolidated statement of financial position, current/non-current classification

Statement of financial position, current/non-current classification
Assets
Non-current assets
Property, plant and equipment	X
Investment property	X
Goodwill	X
Intangible assets other than goodwill	X
Investment accounted for using equity method	X
Biological assets	X
Deferred tax assets	X
Other non-current financial assets	X
Other non-current non-financial assets	X
Total non-current assets	X
Current assets
Inventories	X
Trade and other receivables	X
Current tax assets	X
Other current financial assets	X
Other current non-financial assets	X
Cash and cash equivalents	X
Total current assets other than assets or disposal groups classified as held for sale	X
Non-current assets or disposal groups classified as held for sale	X
Total current assets	X
Total assets	X
Equity and liabilities
Equity
Issued capital	X
Retained earnings	X
Share premium	X
Treasury shares	(X)
Other equity interest	X
Other reserves	X
Equity attributable to owners of parent	X
Non-controlling interests	X
Total equity	X
Liabilities
Non-current liabilities
Non-current provisions for employee benefits	X
Other long-term provisions	X
Deferred tax liabilities	X
Other non-current financial liabilities	X
Other non-current non-financial liabilities	X
Total non-current liabilities	X
Current liabilities
Current provisions for employee benefits	X
Other short-term provisions	X
Trade and other payables	X
Current tax liabilities	X
Other current financial liabilities	X
Other current non-financial liabilities	X
Total current liabilities other than liabilities included in disposal groups classified as held for sale	X
Liabilities included in disposal groups classified as held for sale	X
Total current liabilities	X
Total liabilities	X
Total equity and liabilities	X

For information contact: Holger Obst (hobst@iasb.org)