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Assets and liabilities are part of a companis balance sheet. In financial accounting, assets are economic resources. Anything tangible or intangible that is capable of being owned or controlled to produce value and that is held to have positive economic value is considered an asset.

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  • Aktiva ($) (de)
  • assets ($) (en)
  • περιουσιακά στοιχεία ($) (el)
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  • Περιουσιακά στοιχεία και υποχρεώσεις αποτελούν μέρος του ισολογισμού μιας εταιρείας.Σε χρηματοοικονομική λογιστική,τα περιουσιακά στοιχεία είναι οι οικονομικοί πόροι. Οτιδήποτε ενσώματο ή άυλο, που είναι ικανό να ανήκει ή να ελέγχεται για να παράγει αξία και που κατέχεται για να έχει θετική οικονομική αξία θεωρείται ένα περιουσιακό στοιχείο. (el)
  • Assets and liabilities are part of a companis balance sheet. In financial accounting, assets are economic resources. Anything tangible or intangible that is capable of being owned or controlled to produce value and that is held to have positive economic value is considered an asset. (en)
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