fixed assets

Defined in Article 2, Directive 2013/34/EU (IFRS)

Uses as of 28/11/2015

Definitions over time (1)

1. 05/12/2014 – today applies on 28/11/2015 Article 2, Directive 2013/34/EU (IFRS) Scope: Whole act

   For the purposes of this Directive, the following definitions shall apply:

   ‘fixed assets’ means those assets which are intended for use on a continuing basis for the undertaking's activities;

Used in (19 places in 10 provisions on 28/11/2015)

Directive 2013/34/EU (IFRS) (19 in 10)

Recital 18 · Article 2 · Article 7 · Article 12⁵ · Article 16² · Article 17² · Annex III² · Annex IV² · Annex V² · Annex VI