. .  topic map of accounting and auditing  . .


concept > accounting concept > accounting subject > financial statement element > asset


class / concept name
asset
sub-class of

financial statement element  .  balance sheet element  .  

other names

investment

definition (PSI)

asset definitions  . 

instances

cash  .  investment  .  inventory  .  tangible fixed assets  .  long lived assets  . 

usfr-pt:IntangibleAssetsGross  .  usfr-pt:LongTermInvestments  . 

has attributes

debit balance  . 

is the subject of / subject to

standard  .   

is contained in

financial statement  .  statement of financial position  .



HOME

notes

 

topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.