More terms
Current Assets
Assets expected to be converted to cash, sold, or consumed within roughly twelve months, including cash, receivables, and inventory.
What traders should verify
For Current Assets, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.
Do not conflate
Current Assets is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.