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Topic: Current asset


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In the News (Fri 25 Jul 08)

  
 Fool.com: Current Assets [How to Read a Balance Sheet]
The first major component of the balance sheet is Current Assets, which are assets that a company has at its disposal that can be easily converted into cash within one operating cycle.
Current assets are important because it is from current assets that a company funds its ongoing, day-to-day operations.
If there is a shortfall in current assets, then the company is going to have to dig around to find some other form of short-term funding, which normally results in interest payments or dilution of shareholder value through the issuance of more shares of stock.
www.fool.com /School/Valuation/CurrentAssets.htm   (832 words)

  
 Current - Intangible Asset Valuation
For example, determining the appropriate value of an intangible asset (or set of intangible assets) may be necessary or useful for corporate planning, establishing royalty rates, intercompany transfer prices or even litigation dispute and resolution (although often this is tied into taxation related reasons!).
One should be mindful that the distinction between intangible assets and characteristics of intangible assets is important, especially when valuing a particular intangible asset or set of intangible assets.
Understanding the reason for the intangible asset valuation, whether for tax purposes, corporate planning, or dispute resolution, is paramount when considering the nature of the intangible asset under investigation.
www.iic-inc.com /curr.intangible.shtml   (2700 words)

  
 IACP - Legislative & Policy
S.1701 was drafted to modify current forfeiture laws to respond to concerns regarding fairness and due process without undermining law enforcement's ability to effectively seize the assets of combat drug dealers and other criminals.
Currently, property owners who wish to contest a seizure must file a cost bond with the court that is equivalent to 10 percent of the value of the property seized or $5000, whichever is less.
Raise the burden of proof on the government in civil asset forfeiture cases to preponderance of the evidence from the current probable cause standard.
www.theiacp.org /leg_policy/asset.htm   (1749 words)

  
 IAS Plus International Accounting Standards IFRS 5 Non-current Assets Held for Sale and Discontinued Operations   (Site not responding. Last check: 2007-09-10)
With respect to long-lived assets that are not being disposed of, the impairment recognition and measurement standards in SFAS 144 are significantly different from those in IAS 36 Impairment of Assets.
The measurement basis required for non-current assets classified as held for sale is applied to the group as a whole, and any resulting impairment loss reduces the carrying amount of the non-current assets in the disposal group in the order of allocation required by IAS 36.
Assets classified as held for sale, and the assets and liabilities included within a disposal group classified as held for sale, must be presented separately on the face of the balance sheet.
www.iasplus.com /standard/ifrs05.htm   (1620 words)

  
 Raymond James - Asset Allocation - Balancing the Risks of Investing
Diversification means spreading one’s money among different investments; asset allocation diversifies a portfolio among different investment classes, such as stocks, bonds, cash equivalents, real estate and other tangible assets.
While not intended to take the place of professional advice, they are general guidelines for improving your current investment mix and are best followed with the help of your financial advisor.
They consider current economic and market conditions, national and international events and interest rates, as well as investors, age and income levels - to develop asset allocation recommendations.
www.raymondjames.com /asset_allocation.htm   (501 words)

  
 Financial Ratio Analysis - Current Asset Turnover
Given the rates of change in the turnover and current assets, 59% and 84%, this result has behaved exactly as we would have expected: when the rate of increase in current assets is higher than the rate of increase in turnover, the ratio will fall.
Cross-reference: now that we know that the current asset turnover ratio has worsened a little, we need to monitor the effect of this change in detail in our review of the three working capital ratios we are about to look at: stock, debtors' and creditors' turnover.
Two of these are part of the current assets turnover ratio and therefore have some influence on its value.
www.bized.co.uk /compfact/ratios/asset9.htm   (205 words)

  
 Asset Management BAS Facilities Management - CSUB
General Information: Asset Management is responsible for the university's fixed assets and, as such, must keep inventory records and reconcile with the Accounting Office monthly in accordance with S.U.A.M., S.A.M. and the laws of the State of California.
Asset Management will pick up obsolete or unwanted item(s) upon receipt of an e-mail or memo requesting the item(s) be surveyed from the department to which the item(s) belong.
The Asset Manager will ensure that all equipment with a value of $500 or greater or other equipment as designated will be tagged with a CSUB "Barcode Number" and the appropriate information from the item and CSUB's "PeopleSoft" system is entered into the property database in a timely manner.
www.csubak.edu /bas/facilmgt/asset_mnmgt.shtml   (2139 words)

  
 Asset Systems | Fixed Asset Management | IT Asset Tracking | Asset Management Software | Fixed Asset Inventory Tracking ...
One of the most common barriers in implementing an asset management system is the reconciliation of existing records to the results of the new system.
Non capital assets are not included in the current asset records.
Assets have been grouped or bundled in the current records.
www.assetsystems.com /services_recon.asp   (344 words)

  
 Current Asset Protection Techniques   (Site not responding. Last check: 2007-09-10)
Asset Protection is a very important topic in our litigious society.
The audio CDs and course book of this 3.3 hour April 24, 2003 presentation illustrate proven methods of asset protection — including the advantages and risks of each — plus important developments and emerging trends.
Attorneys who attended Gideon Rothschild’s May 22, 2001 “Asset Protection Planning: From Alaska To Vanuatu” program, or who completed CLE credits by self-study of its materials, would find this program’s topics to be substantively similar.
www.nlfcle.com /online-store/scstore/p-CAP1300.html   (151 words)

  
 EMA Inc., Services - Asset Management   (Site not responding. Last check: 2007-09-10)
Asset management is simply defined as the strategic use of resources to optimize the life cycle value of assets through cost-effective designs, smart investment and financing choices, best-in-class operations and maintenance, and business-based refurbishment or replacement decisions–all geared to satisfy the customer.
There is a major need for a proactive asset management practice that involves all organization units playing the right role in the different phases of the asset’s life cycle.
Currently, 100 utilities in eight southeastern states are developing CMOM programs at the urging of the USEPA.
www.ema-inc.com /service_sustain/asset.htm   (1176 words)

  
 current assets Definition
A balance sheet item which equals the sum of cash and cash equivalents, accounts receivable, inventory, marketable securities, prepaid expenses, and other assets that could be converted to cash in less than one year.
A company's creditors will often be interested in how much that company has in current assets, since these assets can be easily liquidated in case the company goes bankrupt.
In addition, current assets are important to most companies as a source of funds for day-to-day operations.
www.investorwords.com /1245/current_asset.html   (202 words)

  
 Asset   (Site not responding. Last check: 2007-09-10)
In business and accounting an asset is anything owned, whether in possession or by right to take possession, by a person or a group acting together, e.g.
Other business subdivisions include intangible assets, that is, those Assets which, though not visible, add to the earning power of the business, e.g.
goodwill, patents, copyrights, etc. (also called invisible assets); liquid assets, which are a subdivision of current assets and also categories labelled trade investments, quoted investments, etc. In the balance sheet of a company certain divisions are required by law, which varies from country to country.
asset.iqnaut.net   (250 words)

  
 What are Current Assets? - Notes - Business Accounts - Accounting and Finance - Business Studies
Assets are anything which the firm owns or has title to (in other words ownership of).
The main current assets are stock, debtors and cash.
They are usually shown on the top half of the balance sheet, and the current liabilities are subtracted from them to show net current assets.
www.bized.ac.uk /dataserv/extel/notes/cass-ex.htm   (159 words)

  
 Current Asset Allocation Recommendations
Our view is that the economy is currently in a mid-cycle slowdown, but that growth will not be weak enough in 2007 to induce the Fed to ease.
If a narrowing of the current account does not materialize, a move away from bonds and equities toward cash and foreign assets would be warranted.
Certain of the statements contained herein are statements of future expectations and other forward-looking statements that are based on management's current views and assumptions and involve known and unknown risks and uncertainties that could cause actual results, performance or events to differ materially from those expressed or implied in such statements.
www.ingfunds.com /v2/investor/common/pages/misc/default.aspx?i=3150   (1390 words)

  
 ASSET/LIABILITY RATIO WHEN EVALUATING CREDIT WORTHINESS
In working with credit granting professionals over the years, Williams and Williams has come to the conclusion that a favorite analytical tool is the “Current Asset/Current Liability Ratio.” This ratio provides a clue as to the debtor’s immediate borrowing ability and also tells a story about current cash flow.
Lending institutions, no matter what equity position is stated, look unencumbered assets (current assets) and the other essential ingredient is “payback ability,” which, of course, is cash flow.
In evaluating credit, remember one of the most important tools is the “Current Asset/Current Liability Ratio.”  It is one of the best analytical tools that a credit grantor can have in his or her repertoire.
www.collectthemoney.com /links/tools/alratio.htm   (386 words)

  
 Net asset value - Wikipedia, the free encyclopedia
The Net Asset Value or NAV is a term used to describe the value of an entity's assets less the value of its liabilities.
In the context of collective investments (mutual funds), net asset value is the total value of the fund's portfolio less liabilities.
In terms of corporate valuations, net asset value is the value of assets less liabilities.
en.wikipedia.org /wiki/Net_asset_value   (410 words)

  
 Benjamin Graham: Net Current Asset Value Strategy
Despite the impressive results, Graham’s net current asset value (NCAV) approach is relatively unknown to individual investors.
Thus, net current asset value is current assets minus total liabilities.
Otherwise, compute the net current asset value by subtracting the total liabilities from the current assets.
www.winninginvesting.com /net_asset_value.htm   (1077 words)

  
 Asset Forfeiture
There are three goals of the Asset Forfeiture Program: stripping criminals of their ill-gotten gains; improving law enforcement cooperation; and enhancing law enforcement through equitable revenue sharing.
Asset forfeiture is a law enforcement success story, and the Marshals Service plays a vital role.
Moreover, under the Equitable Sharing Program, the proceeds from sales are often shared with the state and local law enforcement agencies that participated in the investigation which led to the forfeiture of the assets.
www.usmarshals.gov /duties/asset.htm   (419 words)

  
 Financial Ratio Analysis - Activity 12 - Vodafone Fixed and Current Asset Turnover ratios
Go to the database and find the data for Vodafone that you need to calculate the fixed and current asset turnover ratios.
Once you have carried out the basic ratio analysis, look back at the discussion on the total asset turnover ratio when we isolated the intangible assets for Vodafone and incorporate the intangible assets value in your analysis.
Vodafone has an improved fixed asset turnover ratio: an increase of 50% over the previous year.
www.bized.co.uk /compfact/ratios/asset10.htm   (184 words)

  
 UVIMCO Portfolio
The first part of this process is understanding what asset classes are available and realizing what makes each asset attractive or unattractive.
Stocks and bonds are the obvious asset classes that come to mind, but there are many asset classes with characteristics somewhere in between the more traditional options.
Once positions are taken on what purpose each asset class serves in the portfolio, they are put together based on portfolio theory.
www.virginia.edu /uvimco/portfolio.htm   (355 words)

  
 Current assets definition. - ValuAdder
All the assets on the business Balance Sheet that can be converted to cash within one year.
Current assets are the means the business uses to fund its daily operations.
In addition to paying the purchase price, the small business buyer needs to inject sufficient working capital to fund the current assets of the business.
www.valuadder.com /glossary/currentassets.html   (74 words)

  
 Congress Asset Management - Current Market Commentary - Headwinds
All sectors of the domestic economy are participating except housing and domestic automobiles, which continue to lose market share to foreign manufacturers.
However, we continue to believe that the long period of rising interest rates will be over by the end of the summer.
Opinions and estimates offered constitute our judgment and are subject to change without notice, as are statements of financial market trends, which are based on current market conditions.
www.congressasset.com /resources/headwinds.asp   (867 words)

  
 Asset Allocation Software - Cygnus Software
The Asset Allocation add-on provides advisors a basic and highly flexible capability to show clients their current allocation as well as a recommended allocation.
Capture Current Allocations: Quickly classify current asset allocation percentages as you capture each of the clients investment assets.
Identify the mean rate of return for both allocations and the investment changes required in the client's current portfolio to match the recommended portfolio.
www.cygnussoft.com /productAssetAllocation.html   (172 words)

  
 DIY Finances » Blog Archive » My Current Asset Allocation
The asset allocation that I had chosen for my retirement account was 65% equities and 35% fixed income.
After having done some reading and thinking about my asset allocation as a whole, I have decided on a new asset allocation.
Thanks for posting what your asset allocation is. I always enjoy reading about other people’s approaches.
www.diyfinances.com /2006/04/03/my-current-asset-allocation   (568 words)

  
 CHEAP STOCKS: Below Net Current Asset Value, Real Estate, and other Value Strategies
At it's current enterprise value of $263 million, that MLP's land is valued at about $9300 per acre, on an Enterprise Value/Acre basis, a calculation we are fond of here at Cheap Stocks.
Granted, some of the land is preserved, and land utilized in the pineapple operation (6000 acres) is not nearly as valuable as the Kapalua Resort property.
As we promised in our last column, below is a list of the next ten net/nets (companies trading below their net current asset value) in order of market cap.
stocksbelowncav.blogspot.com   (2830 words)

  
 Asset Protection
Mintz’s book and be kept current on asset protection issues through your newsletter.
I would only like to be kept current on asset protection issues through your newsletter.
The most powerful and creative asset protection strategies - with up-to-date legal developments - the latest planning techniques, case law, articles, illustrations and examples.
www.rjmintz.com /order.htm   (294 words)

  
 The CH-53D Sea Stallion Relic For Retirement Or Viable Current Asset
The CH-53D Sea Stallion Relic For Retirement Or Viable Current Asset
Aviation and the assets it provides to the completion of the Marine Corps' mission.
AVPLAN that reflects the current six squadron, sixteen aircraft PAA.
www.globalsecurity.org /military/library/report/1995/pdd.htm   (3391 words)

  
 Acadian Asset Management - Current Opportunities
Joining the new company as Head of Portfolio Construction from Acadian Asset Management in the United States will be Jim Klapman.
Acadian Asset Management is a Boston and Singapore-based investment management firm specialising in active global equity strategies.
Acadian was founded in 1977 and it designed, developed and implemented an international index-matching strategy and an active country selection strategy for the State Street Bank and Trust Company.
www.acadian-asset.com /NewsAustralia.aspx   (923 words)

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