3-2-2010 | Research Paper on the proposed new Definition of an Asset

The European Financial Reporting Advisory Group (EFRAG) and the Autorité des Normes Comptables (ANC) have jointly published on their websites for information purpose a Research Paper prepared by the staff on the proposed new Definition of an Asset tentatively adopted by the IASB and FASB.
	The European Financial Reporting Advisory Group (EFRAG) and the Autorité des Normes Comptables (ANC) have jointly published on their websites for information purpose a Research Paper on the proposed new Definition of an Asset tentatively adopted by the IASB and FASB.  It is important to note that the paper is a staff paper and does not necessarily represent the views of EFRAG or the ANC. It is hoped that the paper will serve as an useful input to the IASB in its deliberation on the development of the Conceptual Framework (Phase B).
Document : Asset Definition Paper.pdf
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