CAJ | 학술논문

资产是财务报告概念框架中最为重要的一个财务报表要素，探索资产之本质及其科学定义一直是会计理论界与实务界关注的话题。资产的定义在现行概念框架中经历了“未来经济利益观”、“资源观”和“权利观”，遭受许多质疑和争议，最终在IASB和FASB的“联合概念框架”中发展成“经济资源观”。IASB最新发布的“财务报告概念框架的复核”讨论稿再次强调，资产是“由过去的事项形成的，主体控制的现时经济资源”。
자산시재무보고개념광가중최위중요적일개재무보표요소，탐색자산지본질급기과학정의일직시회계이론계여실무계관주적화제。자산적정의재현행개념광가중경력료“미래경제이익관”、“자원관”화“권리관”，조수허다질의화쟁의，최종재IASB화FASB적“연합개념광가”중발전성“경제자원관”。IASB최신발포적“재무보고개념광가적복핵”토론고재차강조，자산시“유과거적사항형성적，주체공제적현시경제자원”。
Asset is the most important element in the Conceptual Framework for Financial Reporting. The field of accounting theory and practice has exerted great efforts on exploring the nature of asset and its scientific definition.The definition of asset in current Conceptual Frameworks has undergone three views, including Future Economic Benefit View,Resource View,and Right View.However,all the three asset definitions are questioned and controversial.Then,the Economic Resource View is proposed in Joint Pro-ject of Conceptual Framework issued by IASB and FASB.Recently,IASB develops the Economic Resource View and definites an asset as a present economic resource controlled by the entity as a result of past events in the new-issued DP “A Review of the Conceptual Framework for Financial Reporting”.