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Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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The current portion of nonphysical assets, excluding financial assets, if these assets are classified into the current and noncurrent portions.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets.

No definition available.