فرمت فایل:(word) تعداد صفحات:4صفحه Asset In business and accounting by asset is meant economic resources controlled by an entity as a result of past transactions or events and from which future economic benefits may be obtained. Asset characteristics Assets have three essential characteristics: They embody a future benefit that involves a capacity, singly or in combination with other assets, in the case of profit oriented enterprises, to contribute directly or indirectly to futur ...