Muhasebe
yabanci varliklar
İngilizce: foreign assets
Türkçe Tanım
Bir birey, sirket veya hukumet tarafindan kendi ulkesi disindaki bir ulkede tutulan yabanci menkul kiymetler, gayrimenkuller, banka mevduatlari ve yurt disi dogrudan yatirimlari kapsayan varliklardir. Merkez bankaciliginda yabanci varliklar esas olarak doviz rezervleri ve altin varliklariindan olusur. Yabanci varliklarin yonetimi ve raporlanmasi uluslararasi muhasebe standartlari ve sinir otesi vergi duzenlemelerine tabidir.
English Definition
Assets held by an individual, corporation, or government in a country other than the home jurisdiction, including foreign securities, real estate, bank deposits, and direct investments abroad. In central banking, foreign assets primarily comprise foreign exchange reserves and gold holdings. The management and reporting of foreign assets are subject to international accounting standards and cross-border tax regulations.