. . 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 .
|
has attributes |
debit balance .
|
is the subject of / subject to |
standard
.
|
is contained in |
financial statement . statement of financial
position .
|
notes
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.