Received 23.06.2019, Revised 17.10.2019, Accepted 06.11.2019
The modern approaches of scientists to the interpretation of the category of «assets of an enterprise» are investigated on the basis of which their understanding is improved. The composition, main features and properties of the assets of an enterprise are determined. The main criteria for classification of enterprise assets are systematized
assets of an enterprise; property of the enterprise; resources of the enterprise; liabilities of the enterprise