I think thats it but they could stick anything on the balance sheet. I think I saw Bank Loans on a mock question. It may be easier to identify the Non-Monetary Assets on the BS (Inventory & PP&E) and corresponding IS items (COGS & Depreciation).
I dont think CFAI will try to trick us with monetary/nonmonetary stuff. so dont be too concerned. but think of it this way. a non monetary asset’s value is dependent on economic conditions - hence does not have a fixed exchange value into cash. so land, plant, equipment.
cash/sti, AR have a fixed amount of dollars associated with them. but inventory, plant, equipment have a cash value determined by economic conditions.
as Jmachine said, it’s probably easier to identify nonmonetary first.
Yes it can get tricky. For example, unearned (deferred) revenue is a nonmonetary liability, so you use the historical rate with it…why, though, I’m not sure.