一、资产概念及其创新１．现行资产概念及特征。美国财务会计准则委员会（ＦＡＳＢ）在第６号公告中 ,将资产定义为 :“资产是一个特定主体由于过去交易或事项而获得或控制的可能的未来经济利益。”国际会计准则委员会（ＩＡＳＣ）将资产定义为 :“资产是一个企业由于以往的事 First, the concept of assets and innovation 1. The current concept and characteristics of assets. In its bulletin No. 6, the FASB defines an asset as “the likely future economic benefit of a particular entity acquired or controlled by past transactions or events.” The International Accounting Standards Board (IASC) Assets are defined as: "Assets are a business due to past events