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Financial Assets |
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Financial assets Claims on real assets. Financial Assets Non-physical assets. Examples of financial assets include bank accounts and shares in a publicly-traded company. Financial assets are distinguished from physical assets like real estate and personal property. In general, when one speaks of "investing" and the "market," one is referring to financial assets, though this is often inaccurate. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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Issued in February 2006, FAS 155 amends FAS 133, Accounting for Derivative Instruments and Hedging Activities and FAS 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities. FASB has issued an exposure draft to give companies the option to report selected financial assets and liabilities at fair value. The "mortality protection gap" represents the difference between the resources available after the death of the primary wage earner (essentially Social Security payments, financial assets and the proceeds of any existing life insurance cover) and the resources actually needed by the surviving dependents in terms of income replacement and debt repayments. |
| Financial Dictionary |
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