I’ve finishaed AAT though I’ve lost what the changes were from UK GAAP to IFRS. I know a little of them such as Fixed resources have been right away Non-Current Assets as well as Tangible Fixed Assets have been right away all grouped together as PP&E as well as Stocks have been Inventories though that’s as distant as my mental recall goes.
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I don’t know how far back you go, but these are the common headings used now:
Non-current assets:
Property, plant & equipment
Intangible assets
Subsidiaries
Associated companies
Joint venture companies
Available-for-sale (AFS) investments
Derivative financial instruments
Deferred tax assets
Other non-current receivables
Current assets:
Cash & cash equivalents
Trade & other receivables
Financial assets at fair value through profit or loss (FVTPL investments)
Derivative financial instruments
Inventories
There are no significant changes for liabilities headings.