Current assets and current liabilities are reported separately from non-current assets and liabilities.

流动资产和流动负债是与非本期资产和债务分开报告的。

Article 20 The category of assets in the balance sheets shall at least include aggregate items of current assets and non-current assets.

第二十条资产负债表中的资产类至少应当包括流动资产和非流动资产的合计项目。

After financial instruments, measurement of non-current assets has become a new field for fair value accounting.

继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。