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* [[Sale and leaseback]]
* [[Sale and leaseback]]
* [[Short life asset]]
* [[Short life asset]]
* [[Tangible asset]]

Revision as of 16:26, 27 May 2016

  1. 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.
  2. More generally, possessions or resources (whether or not owned by a financial reporting entity).


See also