Aktivas

Aktivas is a term used in accounting to denote assets on a balance sheet. It appears in several languages and regulatory frameworks, with slight variations in spelling and scope. In German-language accounting, the equivalent term Aktiva denotes the assets side of the balance sheet; in Indonesian and Malay, aktiva is used for assets and may appear in phrases such as aktiva tetap (fixed assets) or aktiva lancar (current assets). The plural form aktivas is encountered occasionally in multilingual texts but is not a standard label in most local accounting conventions.

Definition and scope: An asset is a resource controlled by an entity as a result of past events from which future economic benefits are expected to flow. Aktivas typically include cash and cash equivalents, receivables, inventories, property, plant and equipment, intangible assets, financial assets, and other resources.

Classification and measurement: Assets are categorized as current or non-current; tangible or intangible. Initial recognition follows the criteria set by accounting standards, with subsequent measurement at cost or fair value. Depreciation or amortization applies to tangible and certain intangible assets; impairment tests may be required when indicators of impairment exist.

Financial reporting usage: On the balance sheet, aktivas appear as the left-hand section in many European and Asian formats, corresponding to the asset side. In IFRS and US GAAP, the term assets is used, but the underlying items and their accounting treatment are parallel.

See also: Asset, Balance sheet, Aktiva (German term for assets).