For the purpose of classifying assets and liabilities as current and non-current, and the normal operating cycle is not clearly identifiable,   The normal operating cycle concept shall not apply Its duration is assumed to be twelve months Its duration is to be set by the Financial Reporting Standards Council. Its duration is to be set by the industry in which the entity operate

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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For the purpose of classifying assets and liabilities as current and non-current, and the normal operating cycle is not clearly identifiable,

 

The normal operating cycle concept shall not apply

Its duration is assumed to be twelve months

Its duration is to be set by the Financial Reporting Standards Council.

Its duration is to be set by the industry in which the entity operates.

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