Represent a totality of property and values \u200b\u200binvolved in economic life. Divided into several species - material, intangible and financial. The assessment of financial assets allows us to conclude about the current solvency of the enterprise.
Composition of financial assets
In the context of the management of the organization it is believed that financial assets - this is A combination of financial resources belonging to the direct legal entity. The term finds the definition in IFRS No. 32 "Financial Instruments: Presentation".
Financial assets include the following components:
- Cash organizations, including those on bank accounts and cash at the checkout.
- Securities: stocks, shares, equity tools.
- Financial investments.
- Receivables.
- Other settlement documents.
The main part of the financial assets of most organizations is accounted for money and receivables. Do not refer to this definition of other material and intangible assets, advances received.
Accounting for financial assets
For financial instruments Characteristic of the following separation:
- non-derivatives - assets whose cost is clearly defined (loans, receivables, cash);
- derivatives - their cost periodically varies by virtue of various external factors, such as currency exchange rate, the economic situation as a whole.
Recognition of the financial asset in accounting, evaluation initial cost It is directly dependent on the type of asset.
Accounting and assessment of money difficulties do not cause. During the work, these types of financial assets are reflected in the nominal value. Detailed information According to money, their movement is obtained using accounts 50, 51, 52, 55, 57.
Accounting for securities and other financial investments occurs using 58 accounts. If necessary, subaccounts reflecting financial investments of various types apart. The cost of financial assets of this species can periodically fluctuate. The difference between the initial and minimum cost affects financial results, bringing profit or increasing costs. As applied to the account 58, analytical accounting is carried out, which allows to obtain data on each form of an asset.
Another type of assets related to financial is receivable. From this position, financial assets are future economic benefits. There is in cases where goods are shipped in favor of buyers, but any services were provided, but the payment has not yet received.
Accounts receivable is classified in the maturity of long-term (payment is expected more than a year) and short-term (payments should be made within one year).
Depending on the receipts, receivables are also divided into 2 types:
- The current - meets the established payment schedules in which payments come on time.
- Overdue - characterized by the presence of outstanding obligations in the terms established by the contract. This type of debt in turn shares doubtful - if there are at least a minimum probability of the return of debt, and hopeless - at which the repayment is not expected to expect.
Accounting receivables reflected in accounts 60, 62, 68, 70, 71, 75, 76.
Market of financial assets
Given that financial assets are securities, cash, the structure is functioning in the economy, which is a financial assets market. The object of concluded transactions is free cash. Characterized by the presence of several branches in this area:
- The credit market is most in demand. Most often, the organization needs to attract additional monetary resources from. When conclusion loan contracts A number of conditions are taken into account: the order of repayment, deadlines, cost borrowed money, Security.
- The foreign exchange market is required to serve transactions with foreign partners. Exchange monetary units accompanied by a change in exchange rates.
- The stock market is investments in financial assets. Implies attachments money, valuable papers in any projects bringing potential income. Currently, the stock market is an integral part of the economy. Securities allow you to participate in the management of third-party economic constituents. Development stock market affects the macroeconomic situation as a whole.
Financial assetsHaving high liquidity, affect the solvency of the enterprise at the moment. At the same time, free funds are cash and other financial instruments can bring additional profits.
The company's assets are divided into three groups: intangible, material and financial. Financial assets are a combination of financial resources that belong to the firm on ownership. It is about them that will be discussed in this article.
The main task of Fin. Assets - Profit generation process. Such assets are able to generate income in the process of applying them in the operating room or investment activity. This is their main feature.
Such income Fin. Assets bring as economic resourcesWith a certain productivity. However, in the process of using such assets, some risks may arise.
Composition of financial assets
Financial assets include:
- Money firm in cash and non-cash form;
- Various securities;
- Financial investment;
- Debts of debtors;
- Other settlement documents.
The main part of financial assets in most firms make money and debt debt.
Consider the main types of financial assets in more detail.
Money
Cash constitute a means of exchange. They are evaluated by all the operations performed. This asset can be expressed both in cash and non-cash form; in both domestic currency and foreign.
Financial investments
Financial investments are a group of assets that have a documentary base confirming the company's right to own and use them.
This assets group includes such sources of income, as:
- Deposits in banks;
- The provision of interest loans to third-party firms;
- Securities of third-party firms;
- Securities of state and municipal;
- Deposits into the authorized capital of third-party companies.
Debts of debtors
Accounts receivable is total amount Debts, which is due to the FIZ company. and JUR. Persons with the situation of debtors. This form of assets refers to all calculations performed with consumers. It can lead to appearance accounts payable.
Accounting of financial assets
When registering financial assets, they are divided into two groups:
- Production - their price may vary due to the influence of external factors (exchange rate);
- Non-manufacturing - their cost is clearly defined and does not change in any cases.
We give the basic principles of accounting of such assets:
- Money is reflected in accounting at its nominal price. They can be taken into account on accounts from 50 to 57.
- Securities I. financial investments Reflected on the account number 58. If there is a need for subaccounts can be opened.
- For the record accounts receivable There are quite a few accounts - from 60 to 76.
Finnish market. Asset
The financial assets market has three directions:
- Credit market. He is the most sought-after. Quite often, companies need to attract additional resources from.
- Common market. Its existence is due to the need for servicing transactions performed with foreign partners. Money exchange is accompanied by a change in currency exchange rate.
- Stock market. It makes investments in financial assets - investing money and securities in projects that will be profit in the future. This market is an integral part Economy of the country.
In order for any enterprise to develop steadily, it needs competent assets. One of the key groups of this type of funds are financial resources.
Financial assets
If you give the definition of such a term as an asset, then it is worth saying that these are various means that provide cash arrivals In the form of both direct and hidden payments (increase in cost, real estate, shares and company itself).
In turn, financial assets are a combination of property values \u200b\u200bof an enterprise with the form of cash and monetary instruments. All of them, of course, must belong to the enterprise. This category of assets should include only the economic resources of the enterprise, which can be fully controlled by its leadership.
The essence of such control is reduced to the ownership of the resources used by the enterprise. From here it follows the obvious conclusion: the economic resources that the company use cannot be considered as an asset of an enterprise if they are not its property.
Why do such assets need
The key task of financial resources, which was discussed above is the income generation process. It is the ability to produce stable income In the process of investment or operating activities is the key characteristic of the financial asset.
Such profit assets must be generated primarily as economic resources that have a certain productivity. At the same time, the process of using financial assets inevitably implies some risks.
It is important to understand that the values \u200b\u200bthat are formed in the process of using assets are directly related to liquidity factor. We are talking about the following principle: the assets of the organization must be liquid. This means the possibility of their conversion into a monetary form market value. This feature It is very important because it is it that ensures the restructuring of the means of the enterprise with the conditions unfavorable for the company.
The role of financial assets in capital cycle
Such resources of the enterprise are primarily actively involved in the start and completion of capital circuit. In particular, it is on the turnover of funds to determine the production cycle. The bottom line is that the duration of the production and commercial cycle is equal to the period of time required for the turnover of money.
The second role, which is assigned to financial assets is the impact on the company's solvency, as well as the liquidity of other means of the enterprise.
If we consider general indicators of the liquidity of the company's assets, then they are reduced to the ability of the organization to fulfill their obligations in a timely manner and quickly release other funds from turnover, including cash.
Forms and types of financial assets
Take into account international Standards financial statementsIt can be argued that financial assets are the following resources:
Contractual right requirement of funds or any financial assets from another enterprise;
Cash;
Equity tool of another organization;
Agreement law on sharing financial instruments with any company on conditions that have potential benefits.
Thanks to the classification of assets financial type You can competently organize and analyze the enterprise. This, in turn, allows you to guarantee a high degree of security, financial Sustainability and business solvency.
It is worth noting the fact that financial assets are the result of the combination of three components. We are talking about cash, financial investments and requirements (receivables).
Cash
To better understand that these and other financial assets are presented, you need to consider each kind of more detail.
To financially, such an asset, as a cash, belongs for the reason that is a means of exchange. This fact makes this resource the basis on which all transactions are evaluated.
Express such high-liquid asset Enterprises can both in cash and in cashless form in various accounts that credit organizations lead.
Financial investments
Most of these assets are attachments to securities and other liquid resources.
In general, under financial investments It is worth understanding the type of assets that has a documentary base, supporting the right of ownership of them with a specific organization and to flow from such rights to obtain stable income.
This form of assets can include the following sources of profits:
Deposit deposits in credit institutions;
Securities of other companies, including debt;
Authorized capital and deposits of other organizations;
Providing loans to various companies;
Municipal and government securities, etc.
This list can be supplemented depending on the activities of a particular enterprise.
Receivables
The assessment of financial assets is reduced to accounting for this type of resource company. Under the debt of this species, the amount of debts, which is due to the enterprise from other companies and organizations, as well as specific citizens with the status of debtors.
This form of an asset has a relationship actually to all calculations with buyers and can lead to accounts for payables. As a receipt can be considered physical or entityhaving a debt to a specific company.
Clean assets
Under this term, it is worth understanding the value of the property of the organization, which is calculated annually. This species Assets, in fact, is the difference of those resources that are on the balance sheet of the company and its debt obligations. From this it follows the obvious conclusion: if the company's debts become more than the total value of its property, then clean are active are defined as negative. In this case, the term "property deficiency" is used to characterize the company's condition.
To calculate clean assetsYou need to take the balance sheet data on assets and liabilities. But in the process of such a calculation should not be included in the assets category of contributions in statutory capital From the founders and the cost of property securities that were redeemed from the company's shareholders. At the same time, capital, reserves and income of future periods must be eliminated from the liabilities.
Current financial assets
This type of assets include a set of funds, which are incansed to form the funds of circulation and production Fundsproviding a continuous capital circuit.
Current assets include the following enterprise resources:
Work means of service no more than 1 year;
- Labor objects (materials, raw materials, etc.);
Expenses of future periods or unfinished production.
If you pay attention to the movement of such assets, then three key stages can be distinguished:
- Monetary. We are talking about the process of transformation financial means in the form of production reserves.
- Production. For this stage, it is characterized to continue the advancement of the cost of the product being created, but only in the amount of production reserves that were used. To this period also applies to the advance payment of salary costs.
- Investment in finished products. After transformation commodity form Created value in cash is restored by advanced funds by receiving revenue from products that was implemented.
As you can see, financial assets are the basis of the enterprise, without which its full existence is not possible.
Financial assets
Financial assets
FINANCIAL ASSETS) Money and rights (requirements) on them, in contrast to material (physical) assets, such as land, buildings or equipment. Financial assets include money, securities giving the right to receive money, such as bills or bonds, and shares meaning mediated possession of the physical and financial assets of companies. Requirements or rights relating to financial assets include internal and external debentures individuals, companies and states. In addition, the same category shares are ranked financial institutions and various derivatives, such as options (options).
Economy. Dictionary. - M.: Infra-M, Publisher "All World". J. Black. General editors: D.E.N. Sidiamy I.M.. 2000 .
Economic Dictionary. 2000 .
Watch what is "Financial Assets" in other dictionaries:
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Financial assets - include: cash stored in bank accounts and at the enterprise's office; Securities - shares, certificates of shares, bonds, certificates, payment orders, checks, bills, mortgages, etc., which owns the enterprise. Securities… … Commercial electric power industry. Dictionary dictionary
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Books
- , M. N. Mikhailenko. The concept is set out financial system, Her appointment. The characteristic of the functions of the financial system is given. The main elements of the financial system are considered in detail - financial institutions, as well as ...
Financial assets - These are financial resources, which are a set of funds and securities owned by the enterprise. Financial assets include:
* Cash, including cash cash, and funds in bank accounts;
* Securities: stocks, pairs of other companies, options for stocks and so on;
* receivables;
*financial investments;
Under the definition of financial assets, intangible and material assets obtained by advances are not falling productive reserves And so on, since owning them does not lead to the arise of the right to receive some financial assets in the future, although it can bring profits.
Financial assets are the right to income received from use. real assets. In other words, real assets are a source of income, while financial assets serve to characterize the distribution of the income received. Investing funds in financial assets gives the right to receive profits, from the use of real assets, the acquisition of which was carried out at the expense of investments.
