Value, at the end of the reporting period, of the organization's non-physical assets such as cash, bank accounts, or other investments.
Value, at the end of the reporting period, of the organization's non-physical assets such as cash, bank accounts, or other investments.
Financial assets include debt, equity, and cash assets such as: stocks, bonds, mutual funds, cash, and cash management accounts. Values of assets should be based upon fair market value where efficient secondary markets exist and otherwise at historic cost.
Financial assets are considered a part of non-current assets.
This metric has 0 related submetrics.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
January 2020 - IRIS v5.1 Released
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released (current version)
No change.
March 2014 - IRIS v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS v2.2 Released
No change.
February 2011 - IRIS v2.1 Released
No change.
September 2010 - IRIS v2.0 Released
New metric. Financial Assets (FP4649) developed via Financial Services Working Group.