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What is Assets

Chapter 13
International Financial Reporting Standards and New Directions in Earnings Management
Values that can be converted into cash and used to realize the activities of the enterprise.
Published in Chapter:
Developments in Earnings Management Practices in the IFRS Perspective: An Application in a Public Company
Oguzhan Carikci (Suleyman Demirel University, Turkey) and Mahmut Sami Ozturk (Suleyman Demirel University, Turkey)
Copyright: © 2019 |Pages: 15
DOI: 10.4018/978-1-5225-7817-8.ch013
Abstract
Financial statements are an important tool when it comes to determining the level of success of a company's management and setting its market value. Nevertheless, company managers may sometimes try to reflect the company's financial results differently. Strategic methods, used by the company to deliberately change the earnings they gain by using the flexibility provided by the accounting system, are called earnings management practices. This chapter examines the examples of a public company that is traded on the Istanbul Stock Exchange for the purpose of determining earnings management practices under International Financial Reporting Standards (IFRS). Given the results of the study, it is possible to say from the earnings management practices that the company only benefited from those in the legal framework.
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Chapter 7
Analysis, Valuation, and Disclosure of Intangible Value
An asset is a resource: (a) controlled by an enterprise as a result of past events; and (b) from which future economic benefits are expected to flow to the enterprise.
Published in Chapter: Analysis, Valuation, and Disclosure of Intangible Value; From: Encyclopedia of Networked and Virtual Organizations
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Chapter 1
Human, Relational, and Structural Capital as Strategic Objectives in Higher Education
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Chapter 1
Microfinance Impact on Microbusiness Development in Africa: Evidence From a Control Group Experiment in Ghana
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Chapter 3
Educating Adults to Talk about Death and Dying to Assist Grieving Children: A Community Development Project
These are the stock of wealth of a household or other unity and include the resources or advantages within a community such as valuable qualities, people and objects, gifts, skills, capacity. In summary, within a community context, assets may be seen as various forms of capital within a community ( Haines, 2009 ).
Published in Chapter: Educating Adults to Talk about Death and Dying to Assist Grieving Children: A Community Development Project; From: Handbook of Research on Adult and Community Health Education: Tools, Trends, and Methodologies
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Chapter 17
Machine Learning and Financial Investing
An asset is defined as a probable future economic benefit obtained or controlled by a particular entity as a result of a past transaction or event in business and accounting.
Published in Chapter: Machine Learning and Financial Investing; From: Handbook of Research on Machine Learning Applications and Trends: Algorithms, Methods, and Techniques
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Chapter 492
The Measurement and Recognition of Intellectual Capital in the Process of Accounting Convergence Trends and Patterns
As future economic benefits controlled by a particular business entity and also as economic resources which are owned by a business.
Published in Chapter: The Measurement and Recognition of Intellectual Capital in the Process of Accounting Convergence Trends and Patterns; From: Encyclopedia of Information Science and Technology, Fourth Edition
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Chapter 18
Pedagogy of the Pandemic: Reflections of Mother-Scholar-Practitioners
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Chapter 9
Financial Determinants Affecting Leasing Policies: Empirical Evidence From the Airline Industry
Something valuable belonging to airline company that can be used for the payment of debts.
Published in Chapter: Financial Determinants Affecting Leasing Policies: Empirical Evidence From the Airline Industry; From: Applied Econometric Analysis: Emerging Research and Opportunities
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Chapter 4
Cross-Industry Use of Blockchain Technology and Opportunities for the Future: Blockchain Technology and Aritificial Intelligence
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Chapter 11
Stochastic Processes for the Risk Management
An item of current or future economic benefit to an organization. Examples include: cash, short-term investments, accounts receivable, grants receivable, inventories, prepaid expenses, buildings, furniture, equipment, vehicles, and long-term investments.
Published in Chapter: Stochastic Processes for the Risk Management; From: Handbook of Research on Behavioral Finance and Investment Strategies: Decision Making in the Financial Industry
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Chapter 102
The Measurement and Recognition of Intellectual Capital in the Process of Accounting Convergence Trends and Patterns
As future economic benefits controlled by a particular business entity and also as economic resources which are owned by a business.
Published in Chapter: The Measurement and Recognition of Intellectual Capital in the Process of Accounting Convergence Trends and Patterns; From: Advanced Methodologies and Technologies in Business Operations and Management
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Chapter 2
The Potential Role of Intellectual Capital in the Process of Accounting Convergence
As future economic benefits controlled by a particular business entity and also as economic resources which are owned by a business.
Published in Chapter: The Potential Role of Intellectual Capital in the Process of Accounting Convergence; From: Encyclopedia of Organizational Knowledge, Administration, and Technology
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Chapter 5
Analysis of Factors That Affect the Use of Microfinance for Microbusiness Development in Ghana
Resource owned by a business that have significant financial value.
Published in Chapter: Analysis of Factors That Affect the Use of Microfinance for Microbusiness Development in Ghana; From: Microfinance and Sustainable Development in Africa
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Chapter 1
Understanding Culturally Responsive Teaching From an Interdisciplinary Perspective
How instructors use students' strengths in instructions and encourage them to use their strengths in the classroom.
Published in Chapter: Understanding Culturally Responsive Teaching From an Interdisciplinary Perspective; From: Teaching Humanities With Cultural Responsiveness at HBCUs and HSIs
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Chapter 15
Business Continuity of Critical Infrastructures for Safety and Security Incidents
All the components (tangible and intangible) of an infrastructure which support its operation. Some examples of tanglible assets include staff, buildings, technical equipment, vehicles. Some examples of intangible assets include digitally stored data, financial assets, company reputation, network of operations etc.
Published in Chapter: Business Continuity of Critical Infrastructures for Safety and Security Incidents; From: Safety and Security Issues in Technical Infrastructures
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Chapter 3
Translanguaging as an Enactment of “Changjinglu” With a Chinese Satellite Baby in a Head Start Classroom
A strength-based consideration toward what students already know and how to learn from and with students.
Published in Chapter: Translanguaging as an Enactment of “Changjinglu” With a Chinese Satellite Baby in a Head Start Classroom; From: Global and Transformative Approaches Toward Linguistic Diversity
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Chapter 9
Local Government Development in the Czech Republic: Dilemmas and Challenges
Anything that the local government owns that can produce the economic benefit. They encompass, for example, capital infrastructure (long-term assets) and financial resources (short-term assets) as well.
Published in Chapter: Local Government Development in the Czech Republic: Dilemmas and Challenges; From: Handbook of Research on Global Challenges for Improving Public Services and Government Operations
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