Assets: Difference between revisions
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#''Financial accounting.'' Possessions or resources owned or controlled by the reporting entity as a result of past events and from which future economic benefits are expected to flow to the reporting entity. | |||
Possessions or resources owned or controlled by the reporting entity as a result of past events and from which future economic benefits are expected to flow to the reporting entity. | #More generally, possessions or resources (whether or not owned by a financial reporting entity). | ||
== See also == | == See also == | ||
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* [[Sale and leaseback]] | * [[Sale and leaseback]] | ||
* [[Short life asset]] | * [[Short life asset]] | ||
Revision as of 21:54, 28 April 2016
- Financial accounting. Possessions or resources owned or controlled by the reporting entity as a result of past events and from which future economic benefits are expected to flow to the reporting entity.
- More generally, possessions or resources (whether or not owned by a financial reporting entity).
See also
- Alienation of assets
- Balance sheet
- Capital
- Chargeable asset
- Current assets
- Debit balance
- Depreciating asset
- Depreciation
- Direct investment
- Disaggregation
- Enhancement expenditure
- Fair value
- Financial asset
- Fungible
- Gap
- Hire purchase
- Intangible assets
- Lease
- Liabilities
- Liabilities and equity
- Long life assets
- Mismatch
- Net assets
- Offset
- Sale and leaseback
- Short life asset