Another example of a non-operating asset would be a non-cash asset that the company may hold for long-term investment purposes, like land or property. Therefore, an accountant or financial planner will include them within a different section of the balance sheet when calculating operational assets and liabilities.
They can usually be identified from changes in the Fixed Assets section of the long-term assets section of the balance sheet. Some examples of investing cash flows are payments for the purchase of land, buildings, equipment, and other investment assets and cash receipts from the sale of land, buildings, equipment, and other investment assets
Financial assets refer to assets that arise from contractual agreements on future cash flows or from owning equity instruments of another entity. Financial instruments refer to a contract that generates a financial asset to one of the parties involved, and an equity instrument or financial liability to the other entity.
Cash and cash equivalents are company assets that are either cash or can be converted into cash immediately. Apple classifies its broad assortment of financial instruments as cash, Level 1
Examples of financial assets are investments in equity instruments, investments in debt instruments, trade receivables, cash and cash equivalents, derivative financial assets. 3.2 Financial liabilities A financial liability is any liability that is: • a contractual obligation - to deliver cash or another financial asset to another entity; or
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is cash a financial asset
