Financial asset and Net capital expenditure: Difference between pages

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A financial asset is an asset whose value is dependent on the obligation of another person or entity.
(Net capex).


 
Net amounts spent on acquiring fixed (non-current) assets after deducting any proceeds from disposals.
IAS 32 defines a financial asset as an asset that is <u>any of</u> the following:
 
 
:'''1.''' Cash; <u>or</u>
 
 
:'''2.''' An equity instrument of another entity; <u>or</u>
 
 
:'''3.''' A contractual right to:
:*Receive cash or another financial asset from another entity; <u>or</u>
:*Exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the reporting entity; <u>or</u>
 
 
:'''4.''' A contract that will or may be settled in the reporting entity's own equity instruments and is <u>either</u>:
:*A non-derivative for which the entity is or may be obliged to receive a variable number of the entity's own equity instruments; <u>or</u>
:*A derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments.




== See also ==
== See also ==
* [[Amortised cost]]
* [[Capital]]
* [[Assets]]
* [[Capital allowances]]
* [[Entity]]
* [[Capital project]]
* [[Equity instrument]]
* [[Depreciation]]
* [[Financial instrument]]
* [[Disposal]]
* [[Financial liability]]
* [[Expenditure]]
* [[IAS 32]]
* [[Expense]]
* [[Reporting entity]]
* [[Fixed assets]]
* [[Net]]
* [[Non-current assets]]
* [[Opex]]
* [[Revenue expenditure]]
* [[Tax depreciation]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Investment]]

Latest revision as of 19:35, 26 February 2023

(Net capex).

Net amounts spent on acquiring fixed (non-current) assets after deducting any proceeds from disposals.


See also

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