On the Balance Sheet what are some example of " Other Current Assets "?

Answer 1

IAS 1.68 requires the following Minimum items on the face of the balance sheet with respect to current assets:

* inventories;
* trade and other receivables;
* cash and cash equivalents;

Current assets other than the above can be lumped into "Other current assets" and these would be prepaid expenses, staff loans & advances, marketable securities, for e.g.

Answer 2

Things other than "cash" or equivalents are other current assets. A/R normally.