1) vara – raamatupidamiskohustuslase valitseva mõju all olev ressurss, mis on tekkinud minevikusündmuste tagajärjel ning mis eeldatavalt toob tulevikus majanduslikku kasu;
defineeritakse selle seaduse ulatuses
1) assets – resources under the dominant influence of an accounting entity which were created as a result of past events and which are expected to bring future economic benefits;
