Financials

  • Balance Sheet
Filters

Financial Assets (FP4649)

Value, at the end of the reporting period, of the organization's non-physical assets such as cash, bank accounts, or other investments.
Reporting format
Reporting Currency (OD5990)
Metric type
Stock
Metric level
Organization
IRIS metric citation
IRIS, 2016. Financial Assets (FP4649). v4.0.

Usage Guidance

  • Financial assets include debt, equity, and cash assets such as: stocks, bonds, mutual funds, cash, and cash management accounts. Values of assets should be based upon fair market value where efficient secondary markets exist and otherwise at historic cost.
  • Financial assets are considered a part of non-current assets.