Terms used in official statistics

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Current assets


Definition:

Current assets are part of unit-controlled property resources used in operating activities of a reliably determined fair value, arising from past events that will provide the unit with economic benefits in the future.



They include stocks (current tangible assets) and short-term: receivables, investments and prepayments and accruals.


Source:
  • Act of 29 September 1994 on Accounting
    Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

Low-level terms:

Contact person on methodology:
Lucyna Słomska
e-mail:
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