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Definición y significado de assets

assets

  • plural of asset (noun)

Definición

asset (n.)

1.a useful or valuable quality

2.anything of material value or usefulness that is owned by a person or company

assets (n.)

1.anything of material value or usefulness that is owned by a person or company

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Merriam Webster

AssetAs"set (�), n. Any article or separable part of one's assets.

AssetsAs"sets (�), n. pl. [OF. asez enough, F. assez, fr. L. ad + satis, akin to Gr. � enough, Goth. saps full. Cf. Assai, Satisfy.]
1. (Law) (a) Property of a deceased person, subject by law to the payment of his debts and legacies; -- called assets because sufficient to render the executor or administrator liable to the creditors and legatees, so far as such goods or estate may extend. Story. Blackstone. (b) Effects of an insolvent debtor or bankrupt, applicable to the payment of debts.

2. The entire property of all sorts, belonging to a person, a corporation, or an estate; as, the assets of a merchant or a trading association; -- opposed to liabilities.

☞ In balancing accounts the assets are put on the Cr. side and the debts on the Dr. side.

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Definición (más)

definición de assets (Wikipedia)

Sinónimos

assets (n.)

asset

Ver también

asset (n.)

capital levy liability

assets (n.)

capital levy

Frases

2001 Britannic Asset Management International Championships • 2001 Britannic Asset Management International Championships – Doubles • 2001 Britannic Asset Management International Championships – Singles • 2002 Britannic Asset Management International Championships • 2002 Britannic Asset Management International Championships – Doubles • 2002 Britannic Asset Management International Championships – Singles • ASSET (spaceplane) • Aberdeen Asset Management • Acadian Asset Management • Alan Miller (asset manager) • Allegheny Regional Asset District • Alternative asset • Anworth Mortgage Asset Corporation • Arlington Asset Investment • Armada Asset Management, LLC • Asset (disambiguation) • Asset (economics) • Asset (intelligence) • Asset Acceptance • Asset Backed Security • Asset Based Lending • Asset Liquidation Marketing Integation Within Asset Management Framework • Asset Mambetov • Asset Management Plan • Asset Point • Asset Protection Unit • Asset Recovery Agency • Asset allocation • Asset backed commercial paper • Asset backed securities • Asset backed security • Asset class • Asset forfeiture • Asset liability management • Asset liability mismatch • Asset location • Asset lock • Asset management • Asset management (disambiguation) • Asset management (social housing) • Asset management company • Asset management in the People's Republic of China • Asset optimization • Asset poverty • Asset price crash • Asset price inflation • Asset pricing • Asset pricing models • Asset protection • Asset quality • Asset recovery • Asset recovery software • Asset retirement obligation • Asset securitization • Asset specificity • Asset stripping • Asset swap • Asset tracking • Asset turnover • Asset valuation • Asset-Based Community Development • Asset-backed • Asset-backed Securities • Asset-backed commercial paper • Asset-backed securities • Asset-backed securities index • Asset-backed security • Asset-based community development • Asset-based economy • Asset-based egalitarianism • Asset-based lending • Asset-based loan • Asset-protection trust • Asset-protection trusts • Asset/liability modeling • Avia Asset Management • Aviation Asset Management • Benchmark Asset Management Company Private Ltd • Bluebay Asset Management • Branded asset management • Brookfield Asset Management • Capital asset • Capital asset pricing model • Cheswold Lane Asset Management • Clandestine HUMINT asset recruiting • Consumption-based capital asset pricing model • Criminal Asset Bureau • Current asset • Definiton of asset • Digital asset • Digital asset management • Dynamic asset allocation • Election Bloc Liudmyla Suprun – Ukrainian Regional Asset • Enterprise asset management • Financial asset valuation • Fixed asset • Fixed asset turnover • Foundation Asset Management AB • Global Asset Management • Global Individual Asset Identifier • Global Returnable Asset Identifier • Global tactical asset allocation • Gross asset value • Guaranteed asset protection insurance • Hard asset • Hidden asset • IBM Rational Asset Manager • IRD asset • IT asset management • Ignis asset management • Impaired asset • Infrastructure Asset Management • Institute of Asset Management • Intangible asset • Intangible asset finance • Intellectual Asset Management • International asset recovery • JPMorgan Asset Management • Japanese asset price bubble • Jupiter Asset Management • KIPCO Asset Management Company KSC - KAMCO • Knight Vinke Asset Management • LakeView Asset Management • Liquid Asset (label) • List of asset management firms • Lloyds TSB (Asset finance division) • Locstein Asset Management • Lyxor Asset Management • Mercury Asset Management • Military asset • Mirae Asset • Mobile asset management • National Asset Management Agency • National Asset Recovery Services • Net Asset Value • Net asset value • No Income No Asset • Non-performing asset • Oversight of the Troubled Asset Relief Program • Pacific Alternative Asset Management Company • Performance-based road asset management and maintenance contract • Pitt v PHH Asset Management Ltd • Pre-owned asset tax • RODIN Data Asset Management • Reusable Asset Specification • Risk-weighted asset • Shinhan BNP Paribas Asset Management • Smith New Court Ltd v Scrimgeour Vickers (Asset Management) Ltd • Software Asset Management • South Australia Asset Management Corporation v York Montague Ltd • Tactical asset allocation • Term Asset-Backed Securities Loan Facility • The Greatest Asset • Threadneedle Asset Management • Tier 1 Asset Management • Toxic asset • Transformative asset • Treasury Executive Office for Asset Forfeiture • Troubled Asset Relief Program • UBS Global Asset Management • Vietnam Asset Management • Walden Asset Management

Aligned Assets • Assets Examination Committee (Thailand) • Assets Recovery Agency • Assets School • Assets and Liabilities of Commercial Banks in the United States • Assets turnover • Assets under management • British Assets Trust • Complementary assets • Conrail Shared Assets Operations • Criminal Assets Bureau • Crown Assets Disposal Corporation • Crown Assets Distribution • Cultural Assets Rehabilitation Project • Cultural assets of North Korea • Debt to assets ratio • Digital Assets Repository • Digital learning assets • Disproportionate Assets • Earned Assets Resource Network • Fixed Assets Register • Fixed assets management • Frozen Assets • Frozen Assets (disambiguation) • Global assets under management • Human assets • Intangible assets • Judges Assets Bill • List of Gannet Company assets • List of Gannett Company assets • List of US mutual funds by assets under management • List of assets owned by Berkshire Hathaway • List of assets owned by Bertelsmann • List of assets owned by CBS • List of assets owned by CTVglobemedia • List of assets owned by Cablevision • List of assets owned by Canadian Broadcasting Corporation • List of assets owned by Canwest • List of assets owned by Cara Operations • List of assets owned by Comcast • List of assets owned by Disney • List of assets owned by Dow Jones • List of assets owned by General Electric • List of assets owned by Hearst Corporation • List of assets owned by McDonald's • List of assets owned by Microsoft Corporation • List of assets owned by News Corporation • List of assets owned by PepsiCo • List of assets owned by Rogers Communications • List of assets owned by Siemens • List of assets owned by The Coca-Cola Company • List of assets owned by The New York Times Company • List of assets owned by Time Warner • List of assets owned by Tribune Company • List of assets owned by Viacom • List of assets owned by Village Voice Media • List of assets owned by Vivendi • List of assets owned by Wal-Mart Stores, Inc. • List of assets owned by Wendy's International, Inc. • List of assets owned by Westinghouse CBS • List of assets owned by the Kuomintang • Lists of corporate assets • Net Operating Assets • Net assets • Net foreign assets • Office of Foreign Assets Control • Public-Private Investment Program for Legacy Assets • Return on assets • Return on assets Du Pont • Return on net assets • Revaluation of fixed assets • Routing Assets Database • State-owned Assets Supervision and Administration Commission • Statement of net assets • Trading account assets • War Assets Administration • Weighted average return on assets

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Wikipedia

Association of Supervisory Staff, Executives and Technicians

From Wikipedia, the free encyclopedia

  (Redirected from ASSET)
Jump to: navigation, search

The Association of Supervisory Staff, Executives and Technicians (ASSET), was a British trade union, chiefly representing supervisors in the metal working and transport industries. It was formed from the National Foremen's Association, founded in 1918.

In 1929 the National Foremen's Association merged with the Amalgamated Managers' and Foremen's Association, which was active in the mining industry. In 1942 the union changed its name to the Association of Supervisory Staff and Engineering Technicians and in 1946 it changed again to the Association of Supervisory Staff, Executives and Technicians.

In 1969 ASSET merged with the AScW (the Association of Scientific Workers) to form ASTMS (The Association of Scientific, Technical and Managerial Staffs)

External links

Organized Labour portal

Asset

From Wikipedia, the free encyclopedia

Jump to: navigation, search
Accountancy
Key concepts
Accountant · Bookkeeping · Trial balance · General ledger · Debits and credits · Cost of goods sold · Double-entry system · Standard practices · Cash and accrual basis · GAAP / IFRS
Financial statements
Balance sheet · Income statement · Cash flow statement · Equity · Retained earnings
Auditing
Financial audit · GAAS · Internal audit · Sarbanes–Oxley Act · Big Four auditors
Fields of accounting
Cost · Financial · Forensic · Fund · Management · Tax

In financial accounting, assets are economic resources owned by business or company. Anything tangible or intangible that one possesses, usually considered as applicable to the payment of one's debts is considered an asset. Simplistically stated, assets are things of value that can be readily 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 the firm. It is money and other valuables belonging to an individual or business. [3] Two major asset classes are tangible assets and intangible assets. Tangible assets contain various subclasses, including current assets and fixed assets.[4] Current assets include inventory, while fixed assets include such items as buildings and equipment.[5] Intangible assets are nonphysical resources and rights that have a value to the firm because they give the firm some kind of advantage in the market place. Examples of intangible assets are goodwill, copyrights, trademarks, patents and computer programs,[5] and financial assets, including such items as accounts receivable, bonds and stocks.

Contents

Asset characteristics

Assets have three essential characteristics:

  • The probable present benefit involves a capacity, singly or in combination with other assets, in the case of profit oriented enterprises, to contribute directly or indirectly to future net cash flows, and, in the case of not-for-profit organizations, to provide services;
  • The entity can control access to the benefit;
  • The transaction or event giving rise to the entity's right to, or control of, the benefit has already occurred.

It is not necessary, in the financial accounting sense of the term, for control of assets to the benefit to be legally enforceable for a resource to be an asset, provided the entity can control its use by other means.

It is important to understand that in an accounting sense an asset is not the same as ownership. Assets are equal to "equity" plus "liabilities."

The accounting equation relates assets, liabilities, and owner's equity:

Assets = Liabilities +Stockholder's Equity(Owners' Equity)

The accounting equation is the mathematical structure of the balance sheet.

Assets are listed on the balance sheet.Similarly, in economics an asset is any form in which wealth can be held.

Probably the most accepted accounting definition of asset is the one used by the International Accounting Standards Board [6]. The following is a quotation from the IFRS Framework: "An asset is a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise." [7]

Assets are formally controlled and managed within larger organizations via the use of asset tracking tools. These monitor the purchasing, upgrading, servicing, licensing, disposal etc., of both physical and non-physical assets.[clarification needed] In a company's balance sheet certain divisions are required by generally accepted accounting principles (GAAP), which vary from country to country.

Current assets

Current assets are cash and other assets expected to be converted to cash, sold, or consumed either in a year or in the operating cycle, without disturbing the normal operations of a business. These assets are continually turned over in the course of a business during normal business activity. There are 5 major items included into current assets:

  1. Cash and cash equivalents — it is the most liquid asset, which includes currency, deposit accounts, and negotiable instruments (e.g., money orders, cheque, bank drafts).
  2. Short-term investments — include securities bought and held for sale in the near future to generate income on short-term price differences (trading securities).
  3. Receivables — usually reported as net of allowance for uncollectable accounts.
  4. Inventory — trading these assets is a normal business of a company. The inventory value reported on the balance sheet is usually the historical cost or fair market value, whichever is lower. This is known as the "lower of cost or market" rule.
  5. Prepaid expenses — these are expenses paid in cash and recorded as assets before they are used or consumed (a common example is insurance). See also adjusting entries.

The phrase net current assets (also called working capital) is often used and refers to the total of current assets less the total of current liabilities.

Long-term investments

Often referred to simply as "investments". Long-term investments are to be held for many years and are not intended to be disposed of in the near future. This group usually consists of four types of investments:

  1. Investments in securities such as bonds, common stock, or long-term notes.
  2. Investments in fixed assets not used in operations (e.g., land held for sale).
  3. Investments in special funds (e.g., sinking funds or pension funds).

Different forms of insurance may also be treated as long term investments.

Fixed assets

Also referred to as PPE (property, plant, and equipment), these are purchased for continued and long-term use in earning profit in a business. This group includes as an asset land, buildings, machinery, furniture, tools, and certain wasting resources e.g., timberland and minerals. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land assets). Accumulated depreciation is shown in the face of the balance sheet or in the notes.

These are also called capital assets in management accounting.

Intangible assets

Intangible assets lack physical substance and usually are very hard to evaluate. They include patents, copyrights, franchises, goodwill, trademarks, trade names, etc. These assets are (according to US GAAP) amortized to expense over 5 to 40 years with the exception of goodwill.

Websites are treated differently in different countries and may fall under either tangible or intangible assets.

Tangible assets

Tangible assets are those that have a physical substance and can be touched, such as currencies, buildings, real estate, vehicles, inventories, equipment and precious metals.

See also

References

  1. ^ Sullivan, arthur; Steven M. Sheffrin (2003). Economics: Principles in action. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. pp. 272. ISBN 0-13-063085-3. http://www.pearsonschool.com/index.cfm?locator=PSZ3R9&PMDbSiteId=2781&PMDbSolutionId=6724&PMDbCategoryId=&PMDbProgramId=12881&level=4. 
  2. ^ J.G.Siegel, N.Dauber & J.K.Shim, "The Vest Pocket CPA", Wiley, 2005.

    There are different methods of assessing the monetary value of the assets recorded on the Balance Sheet. In some cases, the Historical Cost is used; such that the value of the asset when it was bought in the past is used as the monetary value. In other instances, the present fair market value of the asset is used to determine the value shown on the balance sheet.

  3. ^ Sullivan, arthur; Steven M. Sheffrin (2003). [http://www.pearsonschool.com/index.cfm?locator=PSZ3R9&PMDbSiteId=2781&PMDbSolutionId=6724&PMDbCategoryId=&PMDbProgramId=12881&level=4 Economics: Principles in action]. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. pp. 192. ISBN 0-13-063085-3. http://www.pearsonschool.com/index.cfm?locator=PSZ3R9&PMDbSiteId=2781&PMDbSolutionId=6724&PMDbCategoryId=&PMDbProgramId=12881&level=4. 
  4. ^ J. Downes, J.E. Goodman, "Dictionary of Finance & Investment Terms", Baron's Financial Guides, 2003
  5. ^ a b J. Downes, J.E. Goodman, "Dictionary of Finance & Investment Terms", Baron's Financial Guides, 2003; and J.G.Siegel, N.Dauber & J.K.Shim, "The Vest Pocket CPA", Wiley, 2005.
  6. ^ The International Accounting Standards Board, IASB
  7. ^ IFRS

Asset

From Wikipedia, the free encyclopedia

  (Redirected from Assets)
Jump to: navigation, search
Accountancy
Key concepts
Accountant · Bookkeeping · Trial balance · General ledger · Debits and credits · Cost of goods sold · Double-entry system · Standard practices · Cash and accrual basis · GAAP / IFRS
Financial statements
Balance sheet · Income statement · Cash flow statement · Equity · Retained earnings
Auditing
Financial audit · GAAS · Internal audit · Sarbanes–Oxley Act · Big Four auditors
Fields of accounting
Cost · Financial · Forensic · Fund · Management · Tax

In financial accounting, assets are economic resources owned by business or company. Anything tangible or intangible that one possesses, usually considered as applicable to the payment of one's debts is considered an asset. Simplistically stated, assets are things of value that can be readily 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 the firm. It is money and other valuables belonging to an individual or business. [3] Two major asset classes are tangible assets and intangible assets. Tangible assets contain various subclasses, including current assets and fixed assets.[4] Current assets include inventory, while fixed assets include such items as buildings and equipment.[5] Intangible assets are nonphysical resources and rights that have a value to the firm because they give the firm some kind of advantage in the market place. Examples of intangible assets are goodwill, copyrights, trademarks, patents and computer programs,[5] and financial assets, including such items as accounts receivable, bonds and stocks.

Contents

Asset characteristics

Assets have three essential characteristics:

  • The probable present benefit involves a capacity, singly or in combination with other assets, in the case of profit oriented enterprises, to contribute directly or indirectly to future net cash flows, and, in the case of not-for-profit organizations, to provide services;
  • The entity can control access to the benefit;
  • The transaction or event giving rise to the entity's right to, or control of, the benefit has already occurred.

It is not necessary, in the financial accounting sense of the term, for control of assets to the benefit to be legally enforceable for a resource to be an asset, provided the entity can control its use by other means.

It is important to understand that in an accounting sense an asset is not the same as ownership. Assets are equal to "equity" plus "liabilities."

The accounting equation relates assets, liabilities, and owner's equity:

Assets = Liabilities +Stockholder's Equity(Owners' Equity)

The accounting equation is the mathematical structure of the balance sheet.

Assets are listed on the balance sheet.Similarly, in economics an asset is any form in which wealth can be held.

Probably the most accepted accounting definition of asset is the one used by the International Accounting Standards Board [6]. The following is a quotation from the IFRS Framework: "An asset is a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise." [7]

Assets are formally controlled and managed within larger organizations via the use of asset tracking tools. These monitor the purchasing, upgrading, servicing, licensing, disposal etc., of both physical and non-physical assets.[clarification needed] In a company's balance sheet certain divisions are required by generally accepted accounting principles (GAAP), which vary from country to country.

Current assets

Current assets are cash and other assets expected to be converted to cash, sold, or consumed either in a year or in the operating cycle, without disturbing the normal operations of a business. These assets are continually turned over in the course of a business during normal business activity. There are 5 major items included into current assets:

  1. Cash and cash equivalents — it is the most liquid asset, which includes currency, deposit accounts, and negotiable instruments (e.g., money orders, cheque, bank drafts).
  2. Short-term investments — include securities bought and held for sale in the near future to generate income on short-term price differences (trading securities).
  3. Receivables — usually reported as net of allowance for uncollectable accounts.
  4. Inventory — trading these assets is a normal business of a company. The inventory value reported on the balance sheet is usually the historical cost or fair market value, whichever is lower. This is known as the "lower of cost or market" rule.
  5. Prepaid expenses — these are expenses paid in cash and recorded as assets before they are used or consumed (a common example is insurance). See also adjusting entries.

The phrase net current assets (also called working capital) is often used and refers to the total of current assets less the total of current liabilities.

Long-term investments

Often referred to simply as "investments". Long-term investments are to be held for many years and are not intended to be disposed of in the near future. This group usually consists of four types of investments:

  1. Investments in securities such as bonds, common stock, or long-term notes.
  2. Investments in fixed assets not used in operations (e.g., land held for sale).
  3. Investments in special funds (e.g., sinking funds or pension funds).

Different forms of insurance may also be treated as long term investments.

Fixed assets

Also referred to as PPE (property, plant, and equipment), these are purchased for continued and long-term use in earning profit in a business. This group includes as an asset land, buildings, machinery, furniture, tools, and certain wasting resources e.g., timberland and minerals. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land assets). Accumulated depreciation is shown in the face of the balance sheet or in the notes.

These are also called capital assets in management accounting.

Intangible assets

Intangible assets lack physical substance and usually are very hard to evaluate. They include patents, copyrights, franchises, goodwill, trademarks, trade names, etc. These assets are (according to US GAAP) amortized to expense over 5 to 40 years with the exception of goodwill.

Websites are treated differently in different countries and may fall under either tangible or intangible assets.

Tangible assets

Tangible assets are those that have a physical substance and can be touched, such as currencies, buildings, real estate, vehicles, inventories, equipment and precious metals.

See also

References

  1. ^ Sullivan, arthur; Steven M. Sheffrin (2003). Economics: Principles in action. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. pp. 272. ISBN 0-13-063085-3. http://www.pearsonschool.com/index.cfm?locator=PSZ3R9&PMDbSiteId=2781&PMDbSolutionId=6724&PMDbCategoryId=&PMDbProgramId=12881&level=4. 
  2. ^ J.G.Siegel, N.Dauber & J.K.Shim, "The Vest Pocket CPA", Wiley, 2005.

    There are different methods of assessing the monetary value of the assets recorded on the Balance Sheet. In some cases, the Historical Cost is used; such that the value of the asset when it was bought in the past is used as the monetary value. In other instances, the present fair market value of the asset is used to determine the value shown on the balance sheet.

  3. ^ Sullivan, arthur; Steven M. Sheffrin (2003). [http://www.pearsonschool.com/index.cfm?locator=PSZ3R9&PMDbSiteId=2781&PMDbSolutionId=6724&PMDbCategoryId=&PMDbProgramId=12881&level=4 Economics: Principles in action]. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. pp. 192. ISBN 0-13-063085-3. http://www.pearsonschool.com/index.cfm?locator=PSZ3R9&PMDbSiteId=2781&PMDbSolutionId=6724&PMDbCategoryId=&PMDbProgramId=12881&level=4. 
  4. ^ J. Downes, J.E. Goodman, "Dictionary of Finance & Investment Terms", Baron's Financial Guides, 2003
  5. ^ a b J. Downes, J.E. Goodman, "Dictionary of Finance & Investment Terms", Baron's Financial Guides, 2003; and J.G.Siegel, N.Dauber & J.K.Shim, "The Vest Pocket CPA", Wiley, 2005.
  6. ^ The International Accounting Standards Board, IASB
  7. ^ IFRS

 

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