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Definitions of five elements

3. Definitions of five elements

Assets: A present economic resource controlled by the entity as a result of past events. An economic resource is a right that has the potential to produce economic benefits.

Assets consist of property of all kinds, such as buildings, furniture, machinery, stock of goods, motor vehicles, benefits such as debts owing by customers, and the amount of money in the bank account.

Liabilities: a present obligation of an entity to transfer an economic resource as a result of past events. Obligation is a duty or responsibility that the entity has no practical ability to avoid.

Capital/Equity: is the residual interest in the asset of an entity after deducting all its liabilities.

ACCA


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