IASB FASB IASB FASB FAS IAS
FAS IAS IASB FASB IASB FASB IASB FASB IASB FASB IASB FASB FASB [2001], par. 7. (International Accounting Standards; IAS) (International Financial Reporting Standards; IFRS) IASB [1998], pars. 58-59. FASB [2001], par. 20. IASB [1998], par. 99.
IASB FASB IASB FASB IASB IAS FAS IASB IASB IASB (future economic benefits) (a resource) IASB IASB [1989], par. 49 [1999], p. 77. An asset is a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise.
is IASB IASB IASB (a) (b) IASB [1989], par. 83 [1999], p. 97 IASB [1989], par. 50 [1999], p. 78.
IASB FASB (future economic benefits) (the potential) (a physical form) IASB IASB [1989], par. 53 [1999], pp. 79-80. [2002], p. 51. IASB [1989], par. 56 [1999], p. 81.
IASB IASB IASB FASB
IASB FASB IAS FAS FASB FASB FASB (probable future economic benefits) Assets are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events are (probable) FASB [2002], p. 297 FASB [1985], par. 25 [2002], p. 297. FASB [1985], par. 25.
FASB (three essential characteristics) a (a capacity) (a probable future benefit) b c FASB [1985], par. 27 [2002], p. 298. [2003b], p. 123. [2001], p. 29.
IASB FASB (features) (a cost) (tangible) (features) (characteristics) (without cost) (intangible) (exchangeable) (other goods or services) a (a) it embodies a probable future benefit that involves a capacity, singly or in combination with other assets, to contribute directly or indirectly to future net cash inflow are FASB [1985], par. 26 [2002], pp. 297-298. FASB [1985], par. 26.
embody embody FASB (a capacity) FASB FASB (economic resources) (service potential) (future economic benefit)
IASB FASB (capacity) FASB (the essence) (the capacity) FASB FASB [1985], par. 28 [2002], p. 298. FASB [1985], par. 172 [2002], pp. 368-369.
FASB embody Assets are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events (a) it embodies a probable future benefit that involves a capacity, singly or in combination with other assets, to contribute directly or indirectly to future net cash inflow
IASB FASB IASB FASB
FASB (Sorter, G. H. and M. Ingberman) FASB FASB IASB IASB IASB IASB FASB Sorter and Ingberman [1987], p. 112.
IASB FASB (Richard A. Samuelson) FASB (Skinnner, R. M.) (cake) (consumption utility) Samuelson [1996], p. 151. You cannot eat your cake and have it too Skinnner [1987], p. 632.
(Walter p. Schuetze) FASB FASB IASB FASB (Malcolm C. Miller and Atiqul M. Islam) FASB FASB Schuetze [1993], pp. 67-69. Miller and Islam [1988], pp. 41-42. FASB [1985], footnote 18 [2002], p. 297.
IASB FASB IASB FASB FASB (internal development) (accretion) (discovery) FASB IASB FASB FASB [1985], par. 47 [2002], pp. 307-308. Miller and Islam [1988], p. 48. FASB [1985], par, 135 [2002], pp. 348-349. FASB [1985], par, 137 [2002], p. 349. Miller and Islam [1988], p. 49.
IASB FASB!!!!!!!!! IASB FASB IASB IASB IASB Miller and Islam [1988], p. 40. [2000], p. 36.
IASB FASB IASB IASB IASB FASB FASB FASB FASB FASB
(the essence) (Paton, W. A. and A. C. Littleton) (service) FASB IASB FASB FASB Paton and Littleton [1940], p. 13 [1953], p. 21 [2003a], p. 429. [1997], p. 74.
IASB FASB FASB IASB (potentialities) IASB FASB IASB FASB [2001] [2000] [1997] [1953] [2002] FASB
[1999] [2002] SFAC [2003a] FASB [2003b] FASB IASC FASB [1985] : Financial Accounting Standards Board, Statement of Financial Accounting Concepts No. 6, Elements of Financial Statements, 1985. FASB [2001] : Financial Accounting Standards Board, Statement of Financial Accounting Standards, No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, August 2001. IASC [1989] : International Accounting Standards Committee, Framework for the Preparation and Presentation of Financial Statements, 1989. IASC [1998] : International Accounting Standards Committee, International Accounting Standards 36, Impairment of Assets, June 1998. Miller and Islam [1988] : Malcolm C. Miller and Atiqul M. Islam, The Definition and Recognition of Assets, Australian Accounting Research Foundation, 1988 J Paton and Littleton [1940] : Paton, W. A., and A. C. Littleton, An Introduction to Corporate Accounting Standards, American Accounting Association, 1940. Samuelson [1996] : Richard A. Samuelson, The Concept of Assets in Accounting Theory, Accounting Horizons, September 1996. Skinner [1987] : Skinner, R. M., Accounting Standards in Evolution, Holt, Rinehart and Winston of Canada Limited, 1987. Sorter and Ingberman [1987] : Sorter, G. H., and M. Ingberman, The Implicit Criteria for the Recognition, Quantification, and Reporting of Accounting Events, Journal of Accounting, Auditing and Finance, Spring 1987. Schuetze [1993] : Walter P. Schuetze, What is an Assets?, Accounting Horizons, September 1993.