资产必须由企业拥有或控制。由企业拥有或者控制，是指企业享有某项资产的所

Assets must be owned or controlled by the enterprise. Owned or controlled by an enterprise means that the enterprise enjoys ownership of an asset, or although it does not enjoy ownership of an asset, the resource can be controlled by the enterprise. For example, the fixed assets leased by financing should be recognized as enterprise assets according to the requirement that the substance is more important than the form. <br>Assets are expected to bring economic benefits to companies. It is expected to bring economic benefits to the enterprise, which refers to the potential to directly or indirectly cause cash and cash equivalents to flow into the enterprise. Assets must have exchange value and use value. Resources that do not have exchange value and use value and cannot bring future economic benefits to the enterprise cannot be recognized as assets of the enterprise.

Assets must be owned or controlled by the business. Ownership or control by an enterprise means that an enterprise has ownership of an asset, or that although it does not own an asset, the resource can be controlled by the enterprise. For example, the fixed assets leased for financing should also be recognized as enterprise assets as required by substance over form.<br>Assets are expected to bring economic benefits to the business. The economic benefits expected to bring to the enterprise refer to the potential of direct or indirect lying into the enterprise of cash and cash equivalent logistics. Assets must have exchange value and use value. Resources that do not exchange value and use value and cannot bring future economic benefits to the enterprise cannot be recognized as assets of the enterprise.

Assets must be owned or controlled by the business. Owned or controlled by an enterprise means that the enterprise has the ownership of an asset, or although it does not have the ownership of an asset, the resource can be controlled by the enterprise. For example, fixed assets under financing lease should also be recognized as enterprise assets according to the requirement that substance is more important than form.<br>Assets are expected to bring economic benefits to enterprises. It is expected to bring economic benefits to the enterprise, which refers to the potential that directly or indirectly causes cash and cash equivalent to flow into the enterprise. Assets must have exchange value and use value. Resources without exchange value and use value that cannot bring future economic benefits to the enterprise cannot be recognized as assets of the enterprise.