CEVAP:

Assets are items of value owned by a company. A real asset is a physical asset whose value is coming from its substance and properties, while financial assets are non-physical assets whose value comes contractual claim. Bonds, stocks, derivatives etc. Tangible asset is an asset with a physical substance. Examples include cash, equipments, and plants. Intangible asset is an identifiable non-monetary asset without physical substance. Examples of intangible assets include computer software, licences, trademarks, patents, films, copyrights and goodwill.

Assets are also grouped as current assets and non-current (fixed) assets. Current assets are the assets that a company expects to convert to cash or use within one year. Non-current (fixed) assets are the assets that a company expects to convert to cash or use later or longer than one year