Muhasebe
finansal varliklar
İngilizce: financial assets
Türkçe Tanım
Nakit, ozsermaye yatirimlari, tahviller, kredi alacaklari ve turev araclar dahil olmak uzere degerlerini fiziksel varlktan degil sozlesmeden dogan haklardan alan varliklardir. Finansal varliklar IFRS 9 kapsaminda isletmenin is modeli ve aracin sozlesmeden dogan nakit akisi ozelliklerine gore siniflandirilir ve olculur. Bir sirketin bilancosu ve yatirim portfoyunun temel bilesenlerini olusturur.
English Definition
Assets that derive their value from a contractual claim rather than physical substance, including cash, equity investments, bonds, loans receivable, and derivative instruments. Financial assets are classified and measured under IFRS 9 based on the entity's business model and the contractual cash flow characteristics of the instrument. They are fundamental components of a company's balance sheet and investment portfolio.