Assets (Assets) refers to a resource that is in control of the company as a result of a past event, which is expected to be future economic benefits, which are divided into 2 categories:
1.1 current assets (Current Assets), the assets are included in the regular rotation of funds assets are classified as current assets when.
-The asset into cash, which has no restrictions on use.
-The main objective is to hold the assets intended for trade or hold them in the short term.
-Expected benefits from the asset
A sample list of current assets include cash, short-term investments (such as ordinary shares, preference shares), trade receivables, inventories, prepaid expenses, notes.
1.2 non-current assets (Current Assets – Non) is a resource where possession of age, economic benefits for the period of operations by splitting a category is.
・ Tangible assets (Tangible Assets).
・ Assets (Intangible Assets).
Examples include list of non-current assets, long-term investments in property, plant and equipment, intangible assets.