What is an asset?
建议修改资产的定义，讨论了资产减值计量、金融机构控股公司有价证券的会计处理以及FASB对资产的定义，指出将资产定义为“可能的未来经济利益”的缺点。
Abstract Suggests that the definition of an asset be changed. Approach to measuring impairment of the carrying amount of assets; Accounting for marketable securities of holding companies of financial institutions; Asset standard setting; Articulated definitions by the Financial Accounting Standards Board; Disadvantages of the definition of an asset as a probable future economic benefit.