ECONOMIC NATURE OF CURRENT ASSETS

The article is devoted to the study of theoretical and methodological foundations of current assets, one of the most difficult economic categories. The different points of view of leading Russian and foreign scientists and economists on the determination of the economic nature of current assets at different stages of economic science development are analysed. According to the analysis of the performed literature, the author identifies economic nature of current assets, highlights their main features and indicates the differences between working capital, circulating assets, current assets, circulating funds