What is the definition of 'ativo' in accounting?

(a) Ativo is a present obligation of the entity, derived from past events, whose settlement is ex...

Question

What is the definition of 'ativo' in accounting?

(a) Ativo is a present obligation of the entity, derived from past events, whose settlement is expected to result in an outflow of resources capable of generating economic benefits.
(b) Ativo is a future economic benefit resulting from past events and from which future economic benefits are expected to flow to the entity.
(c) Ativo is the residual interest in the assets of the entity after deducting all its liabilities.

Ed · Answer

A definição correta de "ativo" na contabilidade é a alternativa (b): "Ativo é um benefício econômico futuro resultante de eventos passados e do qual se espera que fluam benefícios econômicos para a entidade". Em outras palavras, um ativo é um recurso controlado pela entidade, como dinheiro, estoque ou propriedade, que se espera gerar benefícios econômicos futuros para a empresa.

What is the definition of 'ativo' in accounting? (a) Ativo is a present obligation of the entity, derived from past events, whose settlement is ex...

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