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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.


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Because it addresses recognition and measurement of all financial assets and financial liabilities, IAS 39 is a complex document.
At private-sector companies, excluding banks and other financial institutions, the balance of their financial assets fell 12.
140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.
 
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