Financial accounting en verslaggevingsrecht
Vlottende activa
Kieft RA, drs. R.M.
Praktijk Financieel management, 2007
Op de balans worden de activa onderscheiden in vaste en vlottende activa, waarmee een indeling naar oplopende liquiditeit wordt gegeven. Het criterium voor het onderscheid tussen vaste en vlottende activa is of de activa bestemd zijn om de uitoefening van de werkzaamheid van de rechtspersoon al dan niet duurzaam te dienen. Wat dit inhoudt en wat dit voor consequenties heeft voor het beeld dat de jaarrekening oproept wordt voor waar het de vlottende activa betreft verder uitgewerkt in dit artikel.
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