fictitious asset

  • 1fictitious asset — An asset shown in a balance sheet that does not exist. The asset may have been inadvertently left on the books despite having ceased to exist or no longer having any value (as with goodwill); alternatively, it may be shown as part of a deliberate …

    Accounting dictionary

  • 2fictitious asset — An asset shown in a balance sheet that does not exist. The asset may have been inadvertently left on the books despite having ceased to exist or no longer having any value (as with goodwill); alternatively, it may be shown as part of a deliberate …

    Big dictionary of business and management

  • 3Fictitious capital — is a concept used by Karl Marx in his critique of political economy. It is introduced in the third volume of Capital. [cite book last = Marx first = Karl author link = Karl Marx title = Capital, volume III url =… …

    Wikipedia

  • 4ФИКТИВНЫЙ АКТИВ — (fictitious asset) Актив, обычно отраженный в балансовых счетах, который на самом деле не существует. Он может фигурировать в счетах в результате мошенничества, в реальной действительности его уже нет, но из активов он не списан; он может быть… …

    Словарь бизнес-терминов

  • 5Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …

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  • 6property law — Introduction       principles, policies, and rules by which disputes over property are to be resolved and by which property transactions may be structured. What distinguishes property law from other kinds of law is that property law deals with… …

    Universalium

  • 7Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …

    Wikipedia

  • 8Marc Stuart Dreier — Marc Dreier Born Marc Stuart Dreier May 12, 1950 (1950 05 12) (age 61) South Shore, New York, US …

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  • 9Dedicated Portfolio Theory — Dedicated Portfolio Theory, in finance, deals with the characteristics and features of a portfolio built to generate a predictable stream of future cash inflows. This is achieved by purchasing bonds and/or other fixed income securities (such as… …

    Wikipedia

  • 10Economic bubble — An economic bubble (sometimes referred to as a speculative bubble, a market bubble, a price bubble, a financial bubble, a speculative mania or a balloon) is trade in high volumes at prices that are considerably at variance with intrinsic values… …

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