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सम्पादन
"परिसम्पत्ति": अवतरणों में अंतर
नेविगेशन पर जाएँ
खोज पर जाएँ
Section added
(Added) टैग: मोबाइल संपादन मोबाइल वेब संपादन |
(Section added) टैग: मोबाइल संपादन मोबाइल वेब संपादन |
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| pages = 272
| isbn = 0-13-063085-3}}</ref>
==Formal definition==
An asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity<ref name="IFRS for SMEs">{{cite book
| last =
| first =
| authorlink =
| title = IFRS for SMEs
| publisher = IASB (International Accounting Standards Board)
| year = 2015
| location = London
| pages = 14
| url =
| doi =
| id =
| isbn = 978-0-409-04813-1}}</ref> (Framework Par 49a).
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