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net assets

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › net assets

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.
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  • October 12, 2016 at 2:07 pm #343051
    firelion28
    Member
    • Topics: 159
    • Replies: 83
    • ☆☆☆

    Sir what are net assets

    for ratio analysis – net assets is given as equity+ non current liabilities or total assets- current liabilities
    whereas in group accounts – net asserts is just equity

    what is it exactly

    October 12, 2016 at 2:55 pm #343060
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    The strict definition of net assets is total assets less total liabilities, which is the same as share capital and reserves (i.e. equity).

    In ratio analysis we are more concerned with the total long term finance (equity plus long term debt), which is the same as total assets less current liabilities.

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