Accounting for IGCSE & O level - Final Statements (Section 14 - No. 48)
In a statement of financial position, what items are typically listed under 'Assets'?
Liabilities and Equity
Revenues and Expenses
Items the business owns and controls
Profits and Losses
설명
Assets represent the resources a company owns or controls as a result of past events and from which future economic benefits are expected to be generated.