Value, at the end of the reporting period, of the organization's assets that are reasonably expected to be converted into cash within one year in the normal course of business.
Value, at the end of the reporting period, of the organization's assets that are reasonably expected to be converted into cash within one year in the normal course of business.
Current assets can include cash, accounts receivable, inventory, marketable securities, prepaid expenses, and other liquid assets that can be readily converted to cash.
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).
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 (current version)
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
Immaterial change. IRIS ID changed due to framework upgrade. Minor revision to definition language for clarity.
August 2009 - IRIS v1.0 Released
New metric. Current Assets (F27) developed via Original IRIS Working Group.