Which are owned or controlled by an enterprise, is expected to generate economic benefits to the enterprise’s resources.The enterprise referred to in the foregoing paragraph of past transactions or events include purchasing, production, construction or other transactions or events. Expected to occur in the future transactions or events do not form of assets.Owned or controlled by an enterprise, it is
To show enterprise enjoys the ownership of a particular resource, or does not have the ownership of a particular resource, but the resources can be controlled by enterprises.Is expected to generate economic benefits to the enterprise directly or indirectly, refers to cash and cash flows of the enterprise.Article 21 in accordance with this standard specified in article 2 definition of
Assets, at the same time satisfy the resources under the condition, identified as assets:(a) and the resources of the relevant economic interests are likely to flow into the enterprise,(2) the resource cost or values can be measured reliably.Article 22 assets conform to confirm the definition and assets shall be included in the project, the condition of balance sheet, Definition, but
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