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国际会计准则理事会(IASB)在2015年5月发布的《财务报告概念框架征求意见稿》(以下简称《征求意见稿》)中提出了基于经济资源的权利观的资产本质。本文主要对资产概念的发展演化进行了简要介绍,对新的资产定义进行了具体分析,并在此基础上得出了结论。
The IASB proposed the concept of assets based on the concept of economic resources in the Draft Concept for Financial Reporting (Draft for Comment) released in May 2015. This article mainly introduces the evolution of the concept of assets, introduces the definition of new assets, and draws conclusions on this basis.