Asset Taxonomy (Standard) — Accounting / IFRS-style

Assets

Accounting view

Current Assets Toggle

Category	Sub-category	Example	Notes
Cash	Cash & cash equivalents	Cash in hand / Bank deposits	Included in cash and short-term investments
Short-term investments	Marketable securities	Treasury bills	Often FVTPL or FVOCI depending on business model
Receivables	Trade receivables	Accounts receivable (30-90 days)	Allow for expected credit loss (IFRS 9)
Inventory	Merchandise	Finished goods	Measured at lower of cost and NRV
Prepayments	Prepaid expenses	Insurance prepaid	Recognised as expense over time

Non-current Assets Toggle

Category	Sub-category	Example	Notes
PPE	Property, Plant & Equipment	Land & buildings	Depreciation applies (IAS 16)
Investment property	IAS 40	Rental building	Measured at cost or fair value (policy)
Intangible assets	Goodwill / IP	Patents, trademarks	Amortisation / impairment tests
Deferred tax	Deferred tax assets	DTAs from timing differences	Recognised if probable future taxable profit

Financial Assets (IFRS 9) AC / FVOCI / FVTPL

Category	Sub-category	Example	Notes
AC	Amortised Cost	Deposit accounts	Measured at AC if business model holds
FVOCI	Debt instruments	Held-to-collect and sell debt	Fair value through OCI
FVTPL	Trading / Designated	Trading securities	Fair value through profit or loss
Equity	Equity instruments	Listed equity	Option to present FVOCI for certain equities

Liabilities

Accounting view

Current Liabilities Toggle

Category	Sub-category	Example	Notes
Borrowings	Short-term borrowings	Bank overdraft	Classified as current
Payables	Trade payables	Supplier invoices	Typically settled in normal operating cycle
Tax	Current tax liabilities	Income tax payable	Recognised when tax payable
Accruals	Accrued expenses	Salaries payable	Short-term obligations

Non-current Liabilities Toggle

Category	Sub-category	Example	Notes
Borrowings	Long-term debt	Bonds / Mortgages	Amortised cost measurement
Deferred tax	Deferred tax liabilities	DTLs from revaluation	Timing differences
Leases	Lease liabilities (non-current)	Right-of-use obligations	IAS 17 / IFRS 16 treatment