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الملخص EN

Non-current assets consider as a group of assets that are from are expected cash-flow as a consequence of the continuing operational processes.

Among these assets that are kept for selling.

It comes the International Financial Reporting Standard IFRAS5.

To adjudicate these selling non-current assets that are expected in the financial lists, they put a specific measure, breadth and declaration to rich the financial reporting process for the economic unit under the financial accounting system.

Additionally, thy show the way of how it separately present in the statement of financial position.