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Topic: Social Issues
Number of pages / Number of words: 16 / 4397
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Following revaluations are undertaken at periodic intervals with a frequency chosen to reflect the nature of the class of assets concerned.

In accounting points of view, assets are things with future economic benefits, for example providing future cost savings or generating future revenue (Australia and New Zealand Banking Group Limited Financial Dictionary)...


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Assets may cover definite physical form such as buildings, machineries, or others. On the other hand, some asset exists not in physical or tangible form, but in the form of valuable legal claims or rights. For example, amounts due from customers, investment in government bonds and patent rights.

For an Islamic perspective, this can be explained by AAOIFI as anything that is capable of generating extra cash flows or other economic benefits in the future either by itself or in combination with other assets which the Islamic bank has acquired the right to as result of past transactions or events...


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