فایل :Word ( قابل ویرایش و آماده پرینت ) تعداد صفحه :50 Asset In business and accounting by asset is meant economic resources controlled by an entity as a result of past transactions or events and from which future economic benefits may be obtained. Asset characteristics Assets have three essential characteristics: They embody a future benefit that involves a capacity, singly or in combination with other assets, in the case of profit oriented enterprises, to contribute directly or indirectly to future net cash flows , and, in the case of not-for-profit organizations , to provide services; The entity can control access to the benefit; and, The transaction or event giving rise to the entity's right to, or control of, the benefit has alread ...
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سهشنبه 30 شهریور 1395 ساعت 05:23