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According to AASB 136,a non-current asset should be:
Affirmations
Positive statements or declarations aimed at encouraging self-empowerment and positive thinking.
Extrasensory Abilities
Perceptual abilities beyond the normal sensory channels, such as telepathy or clairvoyance.
Unitary Theory
An approach in various fields that emphasizes wholeness, integration, and unity, particularly in viewing individual components as part of a larger system.
Patterning
The recognition and interpretation of meaningful trends, sequences, or structures in data or phenomena, often used in nursing to assess patient conditions.
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