Of an enterprise economic benefits embodied in an asset may arrive by different routes. Up to Here, we clear the concept of asset. Back to the topic of lists, when we talk about Business Online or Internet business. A list is the set of names of persons whose most important data are reflected in our databases, taking relevance email of every one of those people. Likewise, understanding that such information has been obtained through fully legal and transparent procedures and generally accepted practices in Internet. With the above definition of what is basically a list, we can decide, what is a list from the accounting standpoint. Let’s see: The money is in the list according to some experts.

This conceptualization gives lists, first entry, the appearance of an asset. The money isn’t in the list, other experts say. With this approach, the lists would be an asset. My opinion is, that there is no contradiction in the previous assessment, but only a limitation in qualifying to be him da lists and an overabundance in the benefit that is attributed to the list per is. In other words, in the world of Online business, some lists could be one asset, while others do not.

To reach an approach accounting of what in the Online world we know as lists, and that these are considered as an asset. We must, then, as specified in the financial rules in respect of assets accountants in the Offline world, equating its definition to the practical and scientific definition of an asset and we would get a similar definition to which you propose in this article. => A list it will be an asset when it constitutes a resource controlled by the entrepreneur, as a result of past events, of having a high degree of security that is obtained, in the future, economic benefits. => The economic benefits embodied in an list consist of the same potential to contribute directly or indirectly to the flows of cash and other cash equivalents, of a Entrepreneur. The economic benefits of an entrepreneur built into a list may arrive by different routes.