O conceito de ativos na contabilidade: um fundamento a ser explorado

Abstract

The study of accounting theory and the definitions of financial statement elements, especially the assets, is highly relevant not only for academics, but also for those who are directly involved in practical activities related to applied accounting. This work starts from the observation that unsatisfactory definitions of the concept of "assets" are usually taught in accounting courses without any opportunity for further discussions, and are generally accepted by accounting practitioners. Based on an exploratory research, the validity of the hypothesis that guided the development of this work is proven, namely, that accounting practitioners possess only a superficial knowledge about such an important concept and do not demonstrate a proper understanding of the essential importance of the "future economic benefits" notion for characterizing the basic nature of the assets.