Theory of Financial Assets and Their Place in the Economic and Financial Activities of Commercial Organizations

Abstract

This article discusses the concept of the financial assets of the organization, given their grouping in accordance with international financial reporting standards are considered types of financial assets and determine their role in the financial - economic activities of the organization. Also, the author of the functions of financial assets, which they perform in the mechanism of regulation of the economy, as well as the main directions of financial asset management in the organization.