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Категорія — Фінансова звітність
Assets are resources controlled by an entity as a result of past events and from which future economic benefits are expected.

The main international standards that regulate the procedure for accounting for a company’s assets today are:

1) IFRS 5 "Non-Current Assets Held for Sale and Discontinued Operations"

2) IAS 36 "Impairment of Assets"

3) IAS 37 "Provisions, Contingent Liabilities and Contingent Assets"

4) IAS 38 "Intangible Assets"

In IFRS reporting, companies reflect assets on the statement of financial position and divide them into two broad categories: non-current assets and current assets. The table below shows the structure of the organization’s assets, which is reflected in the IFRS financial statements.

In general, non-current assets are assets with a useful life or maturity exceeding 12 months. Assets with a maturity of less than one year are classified as current assets.

For example, according to IFRS annual reports, BMW assets in 2021 amounted to 229.527 billion EUR, while in 2020, they were at the level of 216.658 billion EUR. The largest share (62.46%) in the company’s assets was occupied by non-current assets, amounting to 143.354 billion EUR. At the same time, the current assets of the issuer, according to the results of the year, are 86.173 billion EUR.

In reporting prepared according to national standards (for example, RAS), assets are reflected in the balance sheet of the organization, for example, as the issuer AFK Sistema.

When analyzing assets, they can be ranked according to the level of their liquidity, i.e., the ability to turn into cash, from the most liquid (cash on hand, on current accounts, short-term investments, current receivables) to less liquid (long-term investments, stocks, fixed assets, etc.)

Particular attention should be paid to the concept of financial assets, which are also reflected in the IFRS financial statements and involve the receipt of income. These include cash, as well as various types of investments (deposits, debt, and equity securities). As a rule, the composition of financial assets is disclosed in the notes to the financial statements.

For example, in 2021, MTS had total financial assets of RUB 362.144 billion. Of these, investments in bonds amounted to RUB 9.158 billion.

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