I n t e r a c t I v e t e X t foundations in Accountancy/ acca financial accounting (ffa/FA) bpp learning Media is an acca approved Content Provider



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QUESTION

 

Assets and liabilities

 

Which of the following is an asset according to the definition in the Conceptual Framework

A Bank 

overdraft 

B Factory 

buildings 

C Payables 

Amounts owed to tax authorities 



ANSWER 

The correct answer is B, Factory buildings. It is the only one which the business owns rather than owes. 



 

6.1.3 Capital or equity 

The amounts invested in a business by the owner are amounts that the business owes to the owner. 

This is a special kind of liability, called capital. In a limited liability company, capital usually takes the 

form of shares. Share capital is also known as equity. The IASB's Conceptual Framework for Financial 

Reporting 2018 defines equity as follows. 

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