دارایی نوع فایل:ورد تعداد صفحه: انگلیسی:19 فارسی:19 مقدمه: 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 o ...