Concepedia

Net Asset Classification

Net Asset Classification is the process in nonprofit accounting by which an entity’s net assets are systematically categorized for financial reporting purposes according to the presence, absence, and nature of donor-imposed restrictions.

3

Publications

92

Citations

9

Authors

5

Institutions

Publications per year

2017–2026

2

Parents

Children

Publications

3

Are non-fungible tokens (NFTs) different asset classes? Evidence from quantile connectedness approach

Yufei Xia, Jinglong Li, Yating Fu · Finance research letters · 2022 · 63 citations

, , +10

Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standard-Setters

Germán López‐Espinosa, John H. Maddocks, Fernando Polo Garrido · Accounting Horizons · 2012 · 17 citations · Full text

, , +8

Classifying and tracking enterprise assets via dual-grained network behavioral analysis

Minzhao Lyu, Hassan Habibi Gharakheili, Vijay Sivaraman · Computer Networks · 2022 · 15 citations

, , +14

Should All Blockchain-Based Digital Assets be Classified Under the Same Asset Class?

Voraprapa Nakavachara, Tanapong Potipiti, Thanawan Lertmongkolnam · SSRN Electronic Journal · 2019 · 12 citations · Full text

, , +9

1–4 of 3

Authors

9

  1. VN
    Voraprapa Nakavachara

    Chulalongkorn University, Thailand

    1 publications · 12 citations

    1

    h-index

  2. JL
    Jinglong Li

    Jiangsu Normal University, China

    1 publications · 63 citations

    1

    h-index

  3. GL
    Germán López‐Espinosa

    Universidad de Navarra, Spain

    1 publications · 17 citations

    1

    h-index

  4. TP
    Tanapong Potipiti

    Chulalongkorn University, Thailand

    1 publications · 12 citations

    1

    h-index

  5. FP
    Fernando Polo Garrido

    Universitat Politècnica de València, Spain

    1 publications · 17 citations

    1

    h-index

1–5 of 9

Institutions

5

  1. China University of Mining and Technology

    Xuzhou, China

    1 h-index

    1 publications

    63 citations

  2. Universitat Politècnica de València

    Valencia, Spain

    1 h-index

    2 publications

    34 citations

  3. Chulalongkorn University

    Bangkok, Thailand

    1 h-index

    2 publications

    24 citations

  4. Deloitte (United States)

    New York, United States

    1 h-index

    1 publications

    12 citations

  5. Jiangsu Normal University

    Xuzhou, China

    1 h-index

    2 publications

    126 citations

  6. UNSW Sydney

    Sydney, Australia

    1 publications

    15 citations

1–6 of 5

Venues

  1. SSRN Electronic Journal

    Repository · 1 publications · 12 citations

    1

    h-index

  2. Accounting Horizons

    1 publications · 17 citations

    1

    h-index

  3. Finance research letters

    1 publications · 63 citations

    1

    h-index

  4. Computer Networks

    1 publications · 15 citations

1–4