CFA考試
報考指南考試報名準(zhǔn)考證打印成績查詢備考資料考試題庫

重置密碼成功

請謹(jǐn)慎保管和記憶你的密碼,以免泄露和丟失

注冊成功

請謹(jǐn)慎保管和記憶你的密碼,以免泄露和丟失

當(dāng)前位置:首頁CFA考試視頻知識正文
當(dāng)前位置:首頁CFA考試CFA視頻正文

How to understand recognition of assets?

幫考網(wǎng)校2020-10-13 16:29:11
|
Recognition of assets refers to the process of identifying and recording assets in the financial statements of an organization. This process involves determining whether an item meets the definition of an asset, and whether it satisfies the recognition criteria set by accounting standards.

To understand recognition of assets, you need to be familiar with the following concepts:

1. Definition of an asset: An asset is an economic resource that is controlled by an organization and is expected to provide future economic benefits.

2. Recognition criteria: To be recognized as an asset, an item must meet the following criteria:

- It is probable that future economic benefits will flow to the organization.
- The cost or value of the item can be reliably measured.

3. Types of assets: Assets can be classified into several categories, including tangible assets (such as property, plant, and equipment), intangible assets (such as patents and trademarks), and financial assets (such as stocks and bonds).

4. Accounting standards: Recognition of assets is governed by accounting standards, such as the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (GAAP).

In summary, recognition of assets involves identifying and recording items that meet the definition of an asset and satisfy the recognition criteria set by accounting standards.
幫考網(wǎng)校
|

推薦視頻

推薦文章

获嘉县| 河北区| 皋兰县| 若羌县| 苍梧县| 嵊泗县| 敦煌市| 司法| 瑞安市| 昌都县| 乌鲁木齐县| 东源县| 武夷山市| 彭州市| 甘泉县| 兴海县| 白山市| 安丘市| 曲周县| 榆中县| 石城县| 祁门县| 鹿邑县| 兰考县| 衡山县| 福鼎市| 平度市| 余江县| 承德市| 正宁县| 祁阳县| 凤台县| 平阳县| 叶城县| 丹江口市| 龙口市| 定州市| 策勒县| 云阳县| 汨罗市| 阿鲁科尔沁旗|