Most companies that follow IFRS present balance sheet (statement of financial position) information in this order: noncurrent assets; current assets; equity; noncurrent liabilities; current liabilities. O current assets; noncurrent assets; current liabilities; noncurrent liabilities; equity. intangible assets; property, plant and equipment; investments; current assets; current liabilities; equity; long term liabilities. O current assets; investments; property, plant and equipment; intangible assets; current liabilities; long term liabilities; equity.