Assets - Revision history

Doug: Add link.

2023-11-20T17:12:26Z

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2023-11-20T01:28:41Z

Expand first definition.

← Older revision		Revision as of 01:28, 20 November 2023
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	~~Assets~~ are represented in the balance sheet by ''debit balances''.		Under the usual 'double entry' bookkeeping convention, assets are represented in the balance sheet by ''debit balances'' (often abbreviated to DR).


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	* [[Contingent assets]]		* [[Contingent assets]]
	* [[Current assets]]		* [[Current assets]]
			* [[Debit]]
	* [[Debit balance]]		* [[Debit balance]]
	* [[Depreciating asset]]		* [[Depreciating asset]]
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	* [[Direct investment]]		* [[Direct investment]]
	* [[Disaggregation]]		* [[Disaggregation]]
			* [[Double entry bookkeeping]]
	* [[Economic resource]]		* [[Economic resource]]
	* [[Enhancement expenditure]]		* [[Enhancement expenditure]]

2023-03-24T20:48:24Z

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2022-07-18T16:06:04Z

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2022-07-17T13:05:18Z

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2022-04-28T14:52:30Z

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← Older revision		Revision as of 14:52, 28 April 2022
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	== See also ==		== See also ==
	* [[Accruals accounting]]		* [[Accruals accounting]]
			* [[Accumulating net asset value]]
	* [[Alienation of assets]]		* [[Alienation of assets]]
			* [[Asset backed commercial paper]] (ABCP)
			* [[Asset beta]]
			* [[Asset cover]]
			* [[Asset risk]]
			* [[Asset value]]
			* [[Asset-based swap]]
			* [[Asset-liability management]]
	* [[Assets Under Management]]		* [[Assets Under Management]]
	* [[Balance sheet]]		* [[Balance sheet]]
	* [[Capital]]		* [[Capital]]
			* [[Capital asset pricing model]]
	* [[Cash]]		* [[Cash]]
	* [[Chargeable asset]]		* [[Chargeable asset]]
			* [[Constant net asset value]]
	* [[Contingent assets]]		* [[Contingent assets]]
	* [[Current assets]]		* [[Current assets]]
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	* [[Long life assets]]		* [[Long life assets]]
	* [[Mismatch]]		* [[Mismatch]]
			* [[Net asset value]]
	* [[Net assets]]		* [[Net assets]]
	* [[Net worth]]		* [[Net worth]]
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	* [[Tangible asset]]		* [[Tangible asset]]
	* [[Trade receivables]]		* [[Trade receivables]]
			* [[Underlying asset]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2022-04-28T14:28:11Z

Add links.

← Older revision		Revision as of 14:28, 28 April 2022
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	* [[Accruals accounting]]		* [[Accruals accounting]]
	* [[Alienation of assets]]		* [[Alienation of assets]]
			* [[Assets Under Management]]
	* [[Balance sheet]]		* [[Balance sheet]]
	* [[Capital]]		* [[Capital]]
	* [[Cash]]		* [[Cash]]
	* [[Chargeable asset]]		* [[Chargeable asset]]
			* [[Contingent assets]]
	* [[Current assets]]		* [[Current assets]]
	* [[Debit balance]]		* [[Debit balance]]
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	* [[Financial liability]]		* [[Financial liability]]
	* [[Financial risk]]		* [[Financial risk]]
			* [[Fixed assets]]
	* [[Fungible]]		* [[Fungible]]
			* [[High Quality Liquid Assets]] (HQLA)
	* [[Hire purchase]]		* [[Hire purchase]]
	* [[Intangible assets]]		* [[Intangible assets]]
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	* [[Net assets]]		* [[Net assets]]
	* [[Net worth]]		* [[Net worth]]
			* [[Non-current assets]]
	* [[Offset]]		* [[Offset]]
			* [[Pension assets]]
	* [[Prepayments]]		* [[Prepayments]]
	* [[Reporting entity]]		* [[Reporting entity]]
	* [[Return]]		* [[Return]]
			* [[Return on assets]]
			* [[Risk Weighted Assets]] (RWAs)
	* [[Sale and leaseback]]		* [[Sale and leaseback]]
	* [[Short life asset]]		* [[Short life asset]]

2021-08-04T15:15:22Z

Layout.

← Older revision		Revision as of 15:15, 4 August 2021
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	An economic resource is a right that has the potential to produce economic benefits.		An economic resource is a right that has the potential to produce economic benefits.

	Examples include cash, trade receivables, inventory, tangible fixed assets and some intangible assets.		Examples include ''cash, trade receivables, inventory, tangible'' fixed assets and some intangible assets.


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	* [[Balance sheet]]		* [[Balance sheet]]
	* [[Capital]]		* [[Capital]]
			* [[Cash]]
	* [[Chargeable asset]]		* [[Chargeable asset]]
	* [[Current assets]]		* [[Current assets]]

2021-08-04T15:10:47Z

Layout.

← Older revision		Revision as of 15:10, 4 August 2021
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	Assets are represented in the balance sheet by ''debit'' ~~balances~~.		Assets are represented in the balance sheet by ''debit balances''.

2021-08-04T15:07:18Z

Expand definition.

← Older revision		Revision as of 15:07, 4 August 2021
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	Assets are represented in the balance sheet by debit balances.		Assets are represented in the balance sheet by ''debit'' balances.


			Some types of assets are ''not'' reported in traditional accounting balance sheets.

			For example, certain types of ''intangible asset''.


	2. ''Assets & liabilities.''		2. ''Assets & liabilities.''

	More generally, assets are any possessions or resources (whether or not they are owned by a financial reporting entity).		More generally, assets are any possessions or resources (whether or not they are owned or reported by a financial reporting entity).