Aset berwujud

Ring akuntansi keuangan, aset punika sumber daya napi manten sane kadruenang utawi kakendaliang olih bisnis utawi entitas ekonomi. Punika wantah napi kemanten (berwujud utawi nenten berwujud) sane prasida kaanggen ngasilang nilai ekonomi sane positif . Aset puniki ngangganin nilai kepemilikan sane prasida kauwah dados jinah tunai (yadiastun jinah tunai punika taler kabaos aset). ^[1] Neraca perusahaan nyatet nilai moneter ^[2] aset sane kadruenang olih perusahaan punika. Puniki ngranjing jinah miwah barang-barang sane mawiguna tiosan sane kadruenang olih angga utawi bisnis . ^[1] Total aset taler prasida kasengguh total neraca.

Aset prasida kakepah dados kalih soroh: aset berwujud miwah aset non-material . Aset berwujud madaging makudang-kudang subkelas, minakadi aset lancar miwah aset tetap . ^[3] Aset lancar minakadi jinah kas, inventaris, piutang, nanging aset tetap minakadi tanah, wangunan miwah piranti . ^[4] Aset non-material inggih punika sumber daya non-fisik lan hak sane madue nilai majeng ring perusahaan santukan ngicenin perusahaan keuntungan ring pasar. Aset non-material minakadi goodwill, kekayaan intelektual (sekadi hak cipta, merek dagang, paten, program komputer ), ^[4] miwah aset keuangan, minakadi investasi keuangan, obligasi, miwah saham perusahaan.

Cingak taler

Lis pustaka

↑ ^1,0 ^1,1 O'Sullivan, Arthur; Sheffrin, Steven M. (2021). Economics: Principles in Action. Washington, DC: Pearson Prentice Hall. p. 271. ISBN 978-0-13-063085-8.
↑ Siegel, J. G.; Dauber, N.; Shim, J. K. (2005). The Vest Pocket CPA. John Wiley & Sons. ISBN 978-0471708759. OCLC 56599007.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.
↑ J. Downes, J. E. Goodman, Dictionary of Finance & Investment Terms, Barron's Financial Guides, 2003
↑ ^4,0 ^4,1 J. Downes, J. E. Goodman, Dictionary of Finance & Investment Terms, Barron's Financial Guides, 2003; and J. G. Siegel, N. Dauber & J. K. Shim, The Vest Pocket CPA, Wiley, 2005.

[O'Sullivan_2003_272-1] 1,0 ^1,1 O'Sullivan, Arthur; Sheffrin, Steven M. (2021). Economics: Principles in Action. Washington, DC: Pearson Prentice Hall. p. 271. ISBN 978-0-13-063085-8.

[CPA-2] Siegel, J. G.; Dauber, N.; Shim, J. K. (2005). The Vest Pocket CPA. John Wiley & Sons. ISBN 978-0471708759. OCLC 56599007.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.

[FinanceDict-3] J. Downes, J. E. Goodman, Dictionary of Finance & Investment Terms, Barron's Financial Guides, 2003

[CPA_Finance-4] 4,0 ^4,1 J. Downes, J. E. Goodman, Dictionary of Finance & Investment Terms, Barron's Financial Guides, 2003; and J. G. Siegel, N. Dauber & J. K. Shim, The Vest Pocket CPA, Wiley, 2005.

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Pengawasan otoritas
Umum	Integrated Authority File (Jerman)
Perpustakaan nasional	Spanyol Amerika Serikat Republik Ceko