Актив [Society Category:
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The most important words from all discussions“Актив в икономическата теория означава „нещо, което носи ползи на притежателя си“. В счетоводната теория и общата рамка на МСФО, МСФОМСП се дава следното определение: „Актив – ресурс, контролиран от предприятието в резултат на минали събития, от който се очаква бъдеща икономическа изгода“. За нуждите на предприятията активите се делят на дълготрайни (нетекущи) и краткотрайни (текущи). …” (Wikipedia) (Wikipedia translated)
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