Assets This article is about the finance definition. For other uses, see Asset (disambiguation). In financial accounting, an asset

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Gimnastik devorida osilgan xolda oyoqlarni ko`tarish mashqlari, 111, 61dc1624b83315.68315908, 1. Pedagogika fani predmeti, Qaydnoma 209, Lecture 1, [07.01.2024 02 08] САМАРКАНД ДЕНАУ (5), 7. ALLAMOV (1), \', 671-Article Text-1027-1-10-20230928, 10, 1-amaliy (1), хат ТТЖ, 4-kurs Sirtqi Matematika bildirishnoma shartnoma

Assets This article is about the finance definition. For other uses, see Asset (disambiguation). In financial accounting, an asset is any resource owned or controlled by a business or an economic entity. It is anything (tangible or intangible) that can be used to produce positive economic value. Assets represent value of ownership that can be converted into cash (although cash itself is also considered an asset).[1] The balance sheet of a firm records the monetary[2] value of the assets owned by that firm. It covers money and other valuables belonging to an individual or to a business.[1] Assets can be grouped into two major classes: tangible assets and intangible assets. Tangible assets contain various subclasses, including current assets and fixed assets.[3] Current assets include cash, inventory, accounts receivable, while fixed assets include land, buildings and equipment.[4] Intangible assets are non-physical resources and rights that have a value to the firm because they give the firm an advantage in the marketplace. Intangible assets include goodwill, copyrights, trademarks, patents, computer programs,[4] and financial assets, including financial investments, bonds, and companies' shares. Formal definition[edit] IFRS (International Financial Reporting Standards), the most widely used financial reporting system, defines: "An asset is a present economic resource controlled by the entity as a result of past events.[5] An economic resource is a right that has the potential to produce economic benefits."[6] The definition under US GAAP (Generally Accepted Accounting Principles used in the United States of America): "An asset is a present right of an entity to an economic benefit."[7] Characteristics[edit] CON 8.4[8] provides the following discussion of the nature of an asset: E17: An asset has the following two essential characteristics: (a) It is a present right (b) The right is to an economic benefit. E18:The combination of those two characteristics allows an entity to obtain the economic benefit and control others' access to the benefit. A present right of an entity to an economic benefit entitles the entity to the economic benefit and the ability to restrict others' access to the benefit to which the entity is entitled. This accounting definition of assets includes items that are not owned by an enterprise, for example a leased building (Finance lease), but excludes employees because, while they have the capacity to generate economic benefits, an employer cannot control an employee. AKTIVLAR Ushbu maqola moliya ta'rifi haqida. Boshqa maʼlumotlar uchun “Asset” (anʼanaviy maʼno)ga qarang. Moliyaviy hisobda aktiv bu korxona yoki xo'jalik yurituvchi sub'ektga tegishli yoki nazorat qilinadigan har qanday resursdir. Bu ijobiy iqtisodiy qiymat yaratish uchun ishlatilishi mumkin bo'lgan har qanday narsa (moddiy yoki nomoddiy). Aktivlar naqd pulga aylantirilishi mumkin bo'lgan egalik qiymatini ifodalaydi (garchi naqd pulning o'zi ham aktiv hisoblanadi).[1] Firma balansida ushbu firmaga tegishli aktivlarning puldagi[2] qiymati qayd etiladi. U jismoniy shaxsga yoki korxonaga tegishli pul va boshqa qimmatbaho narsalarni qamrab oladi.[1] Aktivlarni ikkita asosiy toifaga guruhlash mumkin: moddiy aktivlar va nomoddiy aktivlar. Moddiy aktivlar turli kichik sinflarni o'z ichiga oladi, jumladan, aylanma mablag'lar va asosiy vositalar.[3] Aylanma mablag‘larga pul mablag‘lari, tovar-moddiy boyliklar, debitorlik qarzlari, asosiy vositalarga esa yer, binolar va jihozlar kiradi.[4] Nomoddiy aktivlar - bu firma uchun qimmatli bo'lgan jismoniy bo'lmagan resurslar va huquqlar, chunki ular firmaga bozorda ustunlik beradi. Nomoddiy aktivlarga gudvil, mualliflik huquqi, savdo belgilari, patentlar, kompyuter dasturlari[4] va moliyaviy aktivlar, jumladan, moliyaviy investitsiyalar, obligatsiyalar va kompaniyalarning aksiyalari kiradi. Rasmiy ta'rif[tahrir] Eng keng tarqalgan moliyaviy hisobot tizimi bo'lgan UFRS (Xalqaro moliyaviy hisobot standartlari) ta'riflaydi: "Aktiv - bu o'tgan voqealar natijasida korxona tomonidan nazorat qilinadigan hozirgi iqtisodiy resurs.[5] Iqtisodiy resurs potentsialga ega bo'lgan huquqdir. iqtisodiy foyda keltirish”[6]. AQSh GAAP (Amerika Qo'shma Shtatlarida qo'llaniladigan umumiy qabul qilingan buxgalteriya tamoyillari) bo'yicha ta'rif: "Aktiv - bu korxonaning iqtisodiy foyda olishga bo'lgan hozirgi huquqi."[7] Xususiyatlari[tahrir] CON 8.4[8] aktivning tabiatiga oid quyidagi muhokamani taqdim etadi: E17: Aktiv quyidagi ikkita asosiy xususiyatga ega: (a) Bu hozirgi huquqdir b) iqtisodiy foyda olish huquqi. E18: Ushbu ikki xususiyatning kombinatsiyasi korxonaga iqtisodiy foyda olish va boshqalarning foydadan foydalanishini nazorat qilish imkonini beradi. Download 22.18 Kb.

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