ONTOLOGY EXPLORER

asset

<https://spec.edmcouncil.org/fibo/ontology/FND/OwnershipAndControl/Ownership/Asset>

プロパティと値

プロパティ	値
type	Class
label	"asset"
subClassOf	Undergoer
subClassOf	_:c14n2172
subClassOf	_:c14n2687
subClassOf	_:c14n2739
subClassOf	_:c14n3176
definition	"something of monetary value that is owned or provides benefit to some party"
adaptedFrom	"Financial Accounting Standards Board (FASB) Statement of Financial Accounting Concepts No. 6, Elements of Financial Statements, paragraph 25."
adaptedFrom	"ISO 24165-2:2025, Digital token identifier (DTI), Registration, assignment and structure, Second edition, 2025-6, which references the definition from ISO 22739 in defining the notion of a digital asset for the purposes of blockchain technology."
explanatoryNote	"An asset is something that provides probable future economic benefit obtained or controlled by some party as a result of past transactions or events. An asset has three essential characteristics: (a) it embodies a probable future benefit that involves a capacity, singly or in combination with other assets, to contribute directly or indirectly to future net cash inflows, (b) a party can obtain the benefit and control others' access to it, and (c) the transaction or other event giving rise to the party's right to or control of the benefit has already occurred."
explanatoryNote	"ISO 22739:2024 defines asset as 'anything that has value to a stakeholder', without being specific as to the form 'value' takes."
synonym	"economic resource"