Fictitious Assets - Explained in Hindi

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What are fictitious assets? Explained in hindi with example. Fictitious asset is not a real asset but deferred expenses that are shown in assets in the balance sheet.

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फिक्टिशियस एसेट्स क्या होते हैं? इस वीडियो में फिक्टिशियस एसेट को हिंदी में उदहारण के साथ समझाया गया है। फिक्टिशियस एसेट्स रियल एसेट्स नहीं होते बल्कि डैफर्ड एक्सपेंसेस होते हैं जो की बैलेंस शीट में एसेट्स के रूप में दिखाए गए होते हैं।

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In this video, we have explained:
What is a fictitious asset?
Why discounts or expenses are mentioned under other assets in the balance sheet of a company?
What is the economic value of the fictitious assets of any company?

Expenses or losses that are not written off during the accounting period of occurrence because they give long-term benefit over a period of time are categorized as fictitious assets. But it does not meet the definition of the asset that is why it is referred as fictitious. Marketing expenses, bank NPAs, discounts on the issue of shares, and debenture losses are few examples of fictitious assets.

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