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" ASSETS are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. "
The Code of Federal Regulations of the United States of America - Page 494
2000
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The Code of Federal Regulations of the United States of America

Administrative law - 1998 - 670 pages
...other than monetary compensation that provides a motivation for the guarantor to provide a guarantee. Tangible net worth means the tangible assets that...than the retroactive date of the original policy. [S3 FR 43370, Oct. 26. 1968, as amended at 54 PR 47061, Nov. 9, 1969; 58 FR 9050, Feb. 18, 1993] {280.93...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1998 - 668 pages
...other than monetary compensation that provides a motivation for the guarantor to provide a guarantee. Tangible net worth means the tangible assets that...than the retroactive date of the original policy. [S3 FR 43370, Oct. 26, 1968. as amended at 54 FR 47061, Nov. 9. 1989; 58 FR 9050, Feb. 18, 1993] §280.93...
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Code of Federal Regulations: 1985-1999

Administrative law - 1990 - 1080 pages
...to limit the meanings of terms in a way that conflicts with generally accepted accounting practices. "Assets" means all existing and all probable future...benefits obtained or controlled by a particular entity. "Current assets" means cash or other assets or resources commonly identified as those which are reasonably...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1987 - 1164 pages
...to limit the meanings of terms in a way that conflicts with generally accepted accounting practices. "Assets" means all existing and all probable future...benefits obtained or controlled by a particular entity. "Current assets" means cash or other assets or resources commonly identified as those which are reasonably...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1982 - 644 pages
...to limit the meanings of terms in a way that conflicts with generally accepted accounting practices. "Assets" means all existing and all probable future...economic benefits obtained or controlled by a particular i entity. . "Current assets" means cash or other assets or resources commonly identified as those which...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1984 - 502 pages
...to represent the common meanings of the terms as they are generally used by the business community. "Assets" means all existing and all probable future...benefits obtained or controlled by a particular entity. "Current assets" means cash or other assets or resources commonly identified as those which are reasonably...
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Hazardous Waste Contamination of Water Resources: (Superfund Clean-up Policy ...

United States. Congress. House. Committee on Public Works and Transportation. Subcommittee on Investigations and Oversight - Hazardous waste sites - 1985 - 514 pages
...to limit the meanings of terms in a way that conflicts with generally accepted accounting practices. •Assets" means all existing and all probable future...benefits obtained or controlled by a particular entity. •Current assets" means cash or other assets or raaourees commonly identified as those which are natonably...
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SEC and Corporate Audits: Problems with independent audits

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations - Auditors - 1985 - 1008 pages
...3, Elements of Financial Statements of Business Enterprises, defines assets as follows: Assets are probable future economic benefits obtained or controlled...particular entity as a result of past transactions or events. Deferred losses on the sale of mortgage loans would not constitute assets under the above...
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SEC and Corporate Audits: Hearings Before the Subcommittee on Oversight and ...

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations - Auditors - 1985 - 582 pages
...Financial Statements of Business Enterprises' ("STAC 3"), dated December 1980: Assets are probable9 future economic benefits obtained' or controlled by...particular entity as a result of past transactions or events. [Footnote omitted.] -. .The FASB went on to state three characteristics of an asset in paragraph...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1986 - 1088 pages
...to limit the meanings of terms in a way that conflicts with generally accepted accounting practices. "Assets" means all existing and all probable future...benefits obtained or controlled by a particular entity. "Current assets" means cash or other assets or resources commonly identified as those which are reasonably...
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