... confrontation of, on the one hand, the implied understanding of the economics of the business firm; and on the other hand, the concepts of asset and liability that belong to the respective ... income of the estate, and the capital was the corpus of the estate. According to the IASB DP (2005): Financial statements also show the results of the stewardship of management, or the accountability ... (1980), is the proper basis of the definition of “value in use”.13 The IASB disregards therefore the distinction between value and cost. Even in the case of the “value in use” of an asset...