ONTOLOGY EXPLORER
ledger account classifier - assets
<https://spec.edmcouncil.org/fibo/ontology/FBC/ProductsAndServices/ClientsAndAccounts/LedgerAccountClassifier-Assets>
プロパティと値
| プロパティ | 値 |
|---|---|
| source | "'Conceptual Framework for Financial Reporting', September 2024, Financial Accounting Standards Board (FASB)." |
| type | NamedIndividual |
| type | LedgerAccountClassifier |
| label | "ledger account classifier - assets" |
| definition | "classifier for ledger accounts used to track present rights of an entity to an economic benefit" |
| explanatoryNote | "A present right of an entity to an economic benefit entitles the entity to the economic benefit and the ability to restrict others' access to the benefit to which the entity is entitled. Assets are economic resources that an entity controls as a result of past events and that it expects to generate future economic benefits." |
| explanatoryNote | "Assets commonly have features that help identify them - for example, assets may be contractual, tangible, exchangeable, or separable. However, those features are not essential characteristics of assets. Their absence is not sufficient to preclude an item from qualifying as an asset." |
| isMemberOf | LedgerAccountClassificationScheme |
| isDefinedIn | LedgerAccountClassificationScheme |
| hasTextValue | "Assets" |
この項目への参照
このグラフ内での参照はありません。