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.
This metric has been updated.
Please click here to see the most up-to-date version and refer to Metric History for details on the changes.
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 is a submetric of Total Assets (FP5293), which has 4 other 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).
April 2021 - IRIS+ v5.2 Released
No change.
December 2019 - IRIS+ v5.1 Released
No change.
April 2019 - IRIS+ v5.0 Released
No change.
February 2016 - IRIS+ v4.0 Released
No change.
February 2014 - IRIS+ v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
October 2011 - IRIS+ v2.2 Released
No change.
January 2011 - IRIS+ v2.1 Released
No change.
August 2010 - IRIS+ v2.0 Released
New metric. Financial Assets (FP4649) developed via Financial Services Working Group.