Financial asset A financial asset is defined as any asset that is: zcash; za contractual right: – to receive cash or another financial asset from another entity; or – to exchange financial instruments with another entity under conditions that are potentially favourable; zan equity instrument of another entity; or Asset valuation is the process of assessing the value of a company, real property or any other item of worth, in particular assets that produce cash flows. Asset valuation is commonly performed Liquid Asset: A liquid asset is an asset that can be converted into cash quickly, with minimal impact to the price received in the open market . Liquid assets include money market instruments and The impairment of financial assets – the expected credit loss (ECL) approach. IFRS 9 requires that credit losses on financial assets are measured and recognised using the 'expected credit loss (ECL) approach. Credit losses are the difference between the present value (PV) of all contractual cashflows and the PV of expected future cash flows. Tangible Asset: A tangible asset is an asset that has a physical form. Tangible assets include both fixed assets, such as machinery, buildings and land, and current assets, such as inventory. Financial accounting is the process of recording, summarizing and reporting the myriad of transactions resulting from business operations over a period of time. These transactions are summarized They can usually be identified from changes in the Fixed Assets section of the long-term assets section of the balance sheet. Some examples of investing cash flows are payments for the purchase of land, buildings, equipment, and other investment assets and cash receipts from the sale of land, buildings, equipment, and other investment assets Restricted cash, in contrast to cash freely available for a company to spend or invest, refers to money that is held for a specific purpose and therefore not available to the company for immediate GBrlio.

is cash a financial asset