• Balance Sheet

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
Metric level
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.