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This glossary is extracted from the most recently published International Financial Reporting Standards and International Accounting Standards. These Standards were issued by the International Accounting Standards Board (Board) or its predecessor, the International Accounting Standards Committee.
What is a Capital Resource? A capital resource is a durable good that is utilized by organizations to generate goods and services and facilitate operational processes. These assets are pivotal for the functioning of any economic entity, whether it operates in the manufacturing or service sector.
Glossary of Defined Terms. (Updated to 30 September 2015) This Glossary contains the defined terms from Australian Accounting Standards. References are by Standard and paragraph number or appendix reference.
The financial concept of capital is adopted by most entities. Under a physical concept of capital, such as operating capability, the productive capacity of the entity based on, for example, units of output per day.
21 Ιαν 2020 · A capital resources definition, simply stated, refers to goods a business needs to produce other goods or provide services. Capital resources are a long-term investment, meaning they are not used up within a year. Examples of capital resources include buildings, machinery and equipment.
Capital: An amount of money put into the business as opposed to money earned by the business. See Equity. Capital account: A term usually applied to the owners’ Equity in the business. Capital Assets: See Fixed Assets or Non Current Assets.
