Aktywo

Aktywo, in accounting and finance, is a resource controlled by an entity as a result of past events from which future economic benefits are expected to flow. In financial statements it is presented on the assets side of the balance sheet and is distinguished from pasywa, which covers liabilities and equity. The term is widely used in Polish accounting and financial reporting, and its plural form is aktywa.

Aktywa are commonly categorized into aktywa trwałe (non-current or long-term assets) and aktywa obrotowe (current assets). Examples of current assets include cash and cash equivalents, short-term investments, accounts receivable, and inventories. Non-current assets include property, plant and equipment; intangible assets such as patents or software; long-term financial investments; and deferred tax assets. Each asset type has specific recognition, measurement, and disclosure requirements in financial reporting standards.

In terms of measurement, assets are initially recorded at cost. Subsequently, tangible and intangible assets are usually depreciated or amortized over their useful lives, reflecting consumption of their economic benefits. Impairment tests may be conducted to determine if the asset’s carrying amount exceeds its recoverable amount. Some reporting frameworks allow a revaluation model for certain asset classes, which can adjust carrying amounts to fair value with changes recognized in equity or profit or loss, depending on the standard.

Significance and use: aktiva provide information about a company’s resources and liquidity, influence performance indicators, and form the basis for asset management strategies and financial analysis. They are shown alongside pasywa in the balance sheet and are central to assessing solvency and capital structure. See also balance sheet and depreciation.