By the definition of assets, the new definition in contrast to delete the currency accumaccumulation ‘part.Firstly, the only "owned or controlled" and "future economic benefits" two definitions, not with the elements of the basic characteristics of financial accounting, nor more accurate and complete difference between capital concept. Therefore, to currency is the essential characteristics of definition assets.Secondly, regardless of the
Period, or the accrual or a combination of both, assets, shall, in accordance with the accounting needs, carries on the actual measurement. If only the confirmation in assets standards: "measurable by money value", but not the definition of assets, easy to cause the enterprise virtual assets and increased, financial and accounting reports records of information authenticity.(4) ‘economic benefit "namely" material
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