Accounting for non-current assets

Related Standards concerning Non-Current Asset are:
           IAS 16 Property, plant and equipment
           IAS 20 Accounting for government grants and disclosure of government assistance
           IAS 23 Borrowing costs
           IAS 36 Impairment of assets
           IAS 38 Intangible assets
           IAS 40 Investment property
           and
           IFRS 5 Non-current assets held for sale and discontinued operations