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Financial statements - Coggle Diagram

- - - - has control on (own or lease)
        
        future economic benefits
        
        Ex Machine
    - - cost incurred to generate revenue
        
        No further benefit
        
        Rent / Electricity / Salaries
    - - present obligation
        
        Transfer an econ resource
        
        claim on total asset
        
        past event
    - - Money owner brings
        
        claim of owner on total assts
        
        Residual interest / after liabilities
    - - gross inflow of cash
        
        based on ordinary actives of business