. . topic
map of accounting and auditing . .
concept > accounting
concept > accounting
subject > financial
statement element > asset
> investment
| class
/ concept name |
investment |
| sub-class of |
balance sheet element . asset . |
| other names |
interest,
|
| description |
investment in general: includes investment property,
shares in associated companies, etc.
|
| instances |
stock . investment property . joint arrangement
.
|
| has attributes |
debit balance .
|
| is the subject of / subject to |
standard
.
|
| is contained in |
financial statement . statement of financial
position .
|
notes
an electronic thesaurus of
accounting and auditing terms comprising a
hierarchy of concepts and their associations AND
an index of accounting and auditing internet
resources and training materials built on the
thesaurus
This page was first published in
April 2002; last updated in June 2015.