aktyv

Aktyv is a term used in accounting and finance to denote assets on a balance sheet. An asset is a resource controlled by an entity as a result of past events from which future economic benefits are expected to flow to the entity. Assets are reported on the balance sheet and are fundamental to assessing a company’s financial position.

Assets are commonly classified by liquidity and by nature. Current assets are expected to be realized, consumed, or sold within one year or the operating cycle, such as cash and cash equivalents, inventories, and trade receivables. Non-current assets, or long-term assets, include property, plant and equipment; intangible assets such as patents, trademarks, and software; and long-term financial investments. Some frameworks also distinguish financial assets, such as investments in other entities and certain receivables, as a separate category.

Measurement and recognition follow standard accounting principles. An asset is recognized when it is probable that future economic benefits will flow to the entity and the asset has a cost or value that can be reliably measured. Initial recognition typically occurs at cost. Subsequent measurement may use either a cost model or, for certain asset classes, a revaluation model. Depreciation or amortization allocates the cost of tangible and intangible assets over their useful lives, while impairment assessments may reduce carrying amounts if recoverable amounts fall below carrying values.

Presentation varies by jurisdiction but assets generally appear on the left side of the balance sheet and influence liquidity, solvency, and capital structure analyses. Understanding aktýv is essential for evaluating a firm’s resources, potential for generating future benefits, and overall financial health. See also: accounting, balance sheet, IFRS, GAAP.