A definição de activos nas estruturas conceptuais da informação financeira
DOI:
https://doi.org/10.1590/S1519-70772005000300008Keywords:
Assets, Conceptual Frameworks, Financial StatementsAbstract
Conceptual framework documents deal with the objectives of financial reporting, the qualitative characteristics of financial information, the definitions of the elements of financial statements and the criteria for their recognition and measurement. This paper addresses the most important issues to be dealt with when defining the elements of financial statements and the way in which the main conceptual frameworks resolves such issues, namely in terms of the definition of assets. An evolution in the definition of assets is identified, and the definition presented by the UK Accounting Standards Board is considered to be the most appropriate among those presented thus far.Downloads
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