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财务报表分析解读_资产类_有形资产_无形资产_行业研究报告_最佳分析师_金多多教育出品

Assets are also classified according to the purpose for which they are held:

•     Non-current assets (also known as long-lived or fixed assets)
•     Current assets
  



Current assets are assets that the entity will be seeking to realise into cash within the next year or within the entity`s operating cycle. Non-current assets are those assets where the entity`s intention is that they are held for the longer term. They are typically those assets with which, or within which, the entity runs the operations and generates cash flow.




Using the previous asset examples and now reallocating them according to whether they are non-current or current assets, we get quite a different allocation of assets.

Non-current assets	Current assets
Plant, property and equipment(PPE)	Inventories
Investments in joint ventures	Receivables
Investment in associates	Short term investments
Goodwill	Cash
Brands
Licences
Research and development
Software
Long term investments





The classification of an asset can have a significant impact on how that asset is accounted for. In the illustration above, depending on the entity`s intention with their investments, some will be treated as long-term whilst others are shout-term. The accounting treatment will then vary accordingly.




财务报表分析解读_资产类_有形资产_无形资产_行业研究报告_最佳分析师_金多多教育出品



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• 2012/5/29 20:38
  

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