assets of the enterprise are property of the organization under its ownership.Currently, scientists are three main categories of the concept - it's tangible, intangible and financial assets.In this article we will be considered the last group, because it consists of a set of cash resources and securities.
What financial assets
This is all kinds of financial instruments that are on the balance sheet.This could include cash investments and other investments, accounts receivable, shares and insurance policies, cash on hand and a variety of securities.All of the above is the types of financial assets.
On the other hand, the search term can be defined as the possibility of bringing rights to profits derived from the use of real money.In other words, the invested funds are a source of income and financial assets - a feature that allows you to distribute profits.
Therefore, you can call another function performed by the concept under consideration.It lies in the redistribution of resources and means in modern society.Thus, financial assets - it is a kind of ownership.It is in need of the role of recipients, and those who have surplus funds, in turn, act as donors.It should also be noted that the value of financial assets should be at a level that illustrates the state of the market.In addition, it must meet the ratio of "demand-offer".
While the previously described classification is quite complete and comprehensive, modern scholars have adopted a number of provisions that apply to the concept of financial assets.Currently in this definition can be safely ascribe all kinds of loans, stocks, technical reserves, currency and deposits, as well as monetary gold.Established classification allows to uniquely and precisely ascribe a particular resource or tool to one of the items of the balance of the enterprise.
All this allows you to make some basic conclusions.For a start it should be noted that financial assets - this is only one of the categories of the total assets of the organization.To it attributed all kinds of cash flows.
second point should be mentioned that the search term is important, however, to a large extent, unique and specific form of property.It determines the amount of possible profit, as well as the nature of its distribution.
Third, these assets can be considered as financial assets and liabilities that allow the owner has certain rights to receive different payment or a series of payments from any other institutional units (so-called "debtor") on the basis of previously concluded agreementsbetween them.