25:
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and so they cannot, even if they want to, immediately turn these into cash at the end of each period. Often, these businesses owe money to suppliers and to tax authorities, and the proprietors do not withdraw all their original capital and profits at the end of each period. In other words, businesses
772:
Another way to look at the balance sheet equation is that total assets equals liabilities plus owner's equity. Looking at the equation in this way shows how assets were financed: either by borrowing money (liability) or by using the owner's money (owner's or shareholders' equity). Balance sheets are
776:
A business operating entirely in cash can measure its profits by withdrawing the entire bank balance at the end of the period, plus any cash in hand. However, many businesses are not paid immediately; they build up inventories of goods and acquire buildings and equipment. In other words: businesses
1566:
Under IFRS items are always shown based on liquidity from the least liquid assets at the top, usually land and buildings to the most liquid, i.e. cash. Then liabilities and equity continue from the most immediate liability to be paid (usual account payable) to the least i.e. long-term debt such as
1300:
Formally, shareholders' equity is part of the company's liabilities: they are funds "owing" to shareholders (after payment of all other liabilities); usually, however, "liabilities" are used in the more restrictive sense of liabilities excluding shareholders' equity. The balance of assets and
1531:
and enhanced control to the balance sheet substantiation or account certification process. These solutions are suitable for organizations with a high volume of accounts and/or personnel involved in the
Balance Sheet Substantiation process and can be used to drive efficiencies, improve
802:
at a specific point in time. Two forms of balance sheet exist. They are the report form and account form. Individuals and small businesses tend to have simple balance sheets. Larger businesses tend to have more complex balance sheets, and these are presented in the organization's
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If applicable to the business, summary values for the following items should be included in the balance sheet: Assets are all the things the business owns. This will include property, tools, vehicles, furniture, machinery, and so on.
1507:
Balance sheet substantiation is an important process that is typically carried out on a monthly, quarterly and year-end basis. The results help to drive the regulatory balance sheet reporting obligations of the organization.
1189:
Biological assets, which are living plants or animals. Bearer biological assets are plants or animals which bear agricultural produce for harvest, such as apple trees grown to produce apples and sheep raised to produce
807:. Large businesses also may prepare balance sheets for segments of their businesses. A balance sheet is often presented alongside one for a different point in time (typically the previous year) for comparison.
1087:
Balance sheet account names and usage depend on the organization's country and the type of organization. Government organizations do not generally follow standards established for individuals or businesses.
1301:
liabilities (including shareholders' equity) is not a coincidence. Records of the values of each account in the balance sheet are maintained using a system of accounting known as
1084:(FASAB) is a United States federal advisory committee whose mission is to develop generally accepted accounting principles (GAAP) for federal financial reporting entities.
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2184:
1500:(at a transactional or at a balance level) of the account, a process of review of the reconciliation and any pertinent supporting documentation and a formal
1305:. In this sense, shareholders' equity by construction must equal assets minus liabilities, and thus the shareholders' equity is considered to be a residual.
1493:, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.
735:. A balance sheet is often described as a "snapshot of a company's financial condition". It is the summary of each and every financial statement of an
749:
A standard company balance sheet has two sides: assets on the left, and financing on the right–which itself has two parts; liabilities and ownership
2115:
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and liabilities instead of a balance sheet. This statement lists the charity's main assets and liabilities as at the end of its financial year.
35:
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757:. Assets are followed by the liabilities. The difference between the assets and the liabilities is known as equity or the net assets or the
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are noted in the footnotes to the balance sheet. The small business's equity is the difference between total assets and total liabilities.
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usually presented with assets in one section and liabilities and net worth in the other section with the two sections "balancing".
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1555:. It does not show all possible kinds of assets, liabilities and equity, but it shows the most usual ones. Because it shows
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746:, the balance sheet is the only statement which applies to a single point in time of a business's calendar year.
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and numerous country-specific organizations/companies. The standard used by companies in the US adheres to
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for warranties or court decisions (contingent liabilities that are both probable and measurable)
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Revenue Earned In
Arrears (Accrued Revenue) for services done but not yet received for the year
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shown by the balance sheet equals the third part of the balance sheet, which is known as the
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balance sheet. Monetary values are not shown, summary (subtotal) rows are missing as well.
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695:) is a summary of the financial balances of an individual or organization, whether it be a
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8:
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2118:, document CC16b, published June 2013, new format January 2017, accessed 16 November 2023
1982:"International Business Machines "Global Financing" balance sheet comparing 2003 to 2004"
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Historically, balance sheet substantiation has been a wholly manual process, driven by
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753:. The main categories of assets are usually listed first, and typically in order of
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Regarding the items in the equity section, the following disclosures are required:
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Non-Current
Liabilities (Creditors: amounts falling due after more than one year)
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The following balance sheet is a very brief example prepared in accordance with
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on a regular basis to confirm that the balances held in the primary accounting
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Reconciliation of shares outstanding at the beginning and the end of the period
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Financial assets (excluding investments accounted for using the equity method,
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1504:(sign-off) of the account in a predetermined form driven by corporate policy.
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is the difference between an individual's total assets and total liabilities.
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2223:
Interpretation and
Application of International Financial Reporting Standards
1851:
Williams, Jan R.; Susan F. Haka; Mark S. Bettner; Joseph V. Carcello (2008).
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A description of the nature and purpose of each reserve within owners' equity
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Guidelines for balance sheets of public business entities are given by the
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1936:"US Small Business Administration sample spreadsheet for a small business"
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Unearned revenue for services paid for by customers but not yet provided
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1672:(this will match/balance the total for Liabilities and Equity below)
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and other loan debt. Securities and real estate values are listed at
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A balance sheet summarizes an organization's or individual's assets,
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Current
Liabilities (Creditors: amounts falling due within one year)
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Balance sheet substantiation includes multiple processes including
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which are not also companies are permitted to file a statement of
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A small business balance sheet lists current assets such as cash,
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1718:, e.g. Pension Obligations Other Non-Current Liabilities, e.g.
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330:
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216:
2211:
International
Accounting Standards Board. Accessed 24 June 2007.
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authorized, issued and fully-paid, and issued but not fully paid
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2185:"New York State (USA) public utilities balance sheet accounts"
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Description of rights, preferences, and restrictions of shares
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Balance sheet substantiation is a key control process in the
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deal primarily with the United States and do not represent a
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are listed as of a specific date, such as the end of its
1571:
Consolidated
Statement of Finance Position of XYZ, Ltd.
1024:, fixed assets such as land, buildings, and equipment,
2253:, published 28 October 2023, accessed 15 November 2023
2023:"Balance sheet comparing two year-end balance sheets"
2003:"Balance sheet comparing two year-end balance sheets"
1781:(this will match/balance the total for Assets above)
1650:
due within one year Non-Current and
Current Assets
1519:
and manual monitoring and reporting. In recent years
1067:
1961:"Microsoft Corporation balance sheet, June 30, 2004"
843:
debt due, or overdue, long-term liabilities such as
1127:
for future services that will be used within a year
2264:"IFRS VS GAAP: BALANCE SHEET AND INCOME STATEMENT"
1523:solutions have been developed to bring a level of
2116:Receipts and Payments Accounts Introductory Notes
1567:mortgages and owner's equity at the very bottom.
769:, net worth must equal assets minus liabilities.
2461:
1214:Financial liabilities (excluding provisions and
2266:. Accounting-financial-tax.com. Archived from
2221:Epstein, Barry J.; Eva K. Jermakowicz (2007).
2302:
1905:. New York City: Arno Press. pp. 13–14.
1688:Payable Current portion of Loans Payable
1078:U.S. Generally Accepted Accounting Principles
660:
32:The examples and perspective in this article
2256:
1394:. Unsourced material may be challenged and
1082:Federal Accounting Standards Advisory Board
368:International Financial Reporting Standards
2309:
2295:
1606:(Patent, Copyright, Trademark, etc.)
1163:, such as patents, copyrights and goodwill
667:
653:
1458:Learn how and when to remove this message
70:Learn how and when to remove this message
2112:Charity Commission for England and Wales
1193:Loan To (More than one financial period)
1133:Loan To (Less than one financial period)
1074:International Accounting Standards Board
1036:, accrued expenses, and long-term debt.
1900:
815:A personal balance sheet lists current
2462:
2209:"Presentation of Financial Statements"
1768:Accumulated Other Comprehensive Income
1286:attributable to equity holders of the
1121:Cash at bank, Petty Cash, Cash On Hand
2290:
1853:Financial & Managerial Accounting
1250:
358:Generally-accepted auditing standards
2154:"STATE OF ALABAMA CHART OF ACCOUNTS"
2094:. U.S. Small Business Administration
1877:"Four Types of Financial Statements"
1634:and Receivables due after one year
1608:Less : Accumulated Amortization
1392:adding citations to reliable sources
1359:
872:Sample Small Business Balance Sheet
866:
765:of the company and according to the
18:
1657:(Debtors) due within one year
1341:Shares reserved for issuance under
1265:
1237:liabilities and deferred tax assets
1228:Liabilities and assets for current
373:International Standards on Auditing
13:
2129:"Personal balance sheet structure"
2048:"Personal balance sheet structure"
1068:Public business entities structure
14:
2486:
1855:. McGraw-Hill Irwin. p. 40.
1355:
430:Notes to the financial statements
1903:Corporation Financial Statements
1692:Other Current Liabilities, e.g.
1541:SOX 404 top-down risk assessment
1364:
693:statement of financial condition
378:Management Accounting Principles
101:
23:
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2121:
2105:
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1626:Other Non-Current Assets, e.g.
883:Liabilities and Owners' Equity
689:statement of financial position
2393:Statement of changes in equity
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2015:
1995:
1974:
1953:
1928:
1919:
1894:
1869:
1844:
1832:Statement of changes in equity
1197:
835:, current liabilities such as
711:or other organization such as
1:
2251:Net current assets definition
1838:
1710:, e.g. Notes/Bonds Payable
1661:Allowances for Doubtful debts
1591:Property, Plant and Equipment
1153:Investment property, such as
1149:Property, plant and equipment
353:Generally-accepted principles
1779:TOTAL LIABILITIES and EQUITY
1471:Balance sheet substantiation
1157:held for investment purposes
1047:
16:Accounting financial summary
7:
1784:
1334:, including shares held by
1262:minus current liabilities.
827:, long-term assets such as
810:
46:, discuss the issue on the
10:
2491:
1901:Daniels, Mortimer (1980).
1763:Other Accumulated Reserves
1032:, and liabilities such as
2406:
2375:
2324:
1822:Reformatted balance sheet
1665:Cash and Cash Equivalents
1546:
1536:and help to reduce risk.
1112:Cash and cash equivalents
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1002:
982:
980:
968:
956:
949:
947:
937:
918:
893:
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222:Constant purchasing power
119:Constant purchasing power
2249:Accounting Tools, Inc.,
1773:Non-Controlling Interest
1597:Accumulated Depreciation
1303:double-entry bookkeeping
1294:Non-controlling interest
1183:accounted for using the
789:
553:Accounting organizations
541:People and organizations
2357:Governmental accounting
1243:Interests on loan stock
709:private limited company
301:Amortization (business)
2475:Accounting terminology
1708:Issued Debt Securities
1676:LIABILITIES and EQUITY
1574:As of 31 December 2025
1290:(controlling interest)
1038:Contingent liabilities
2342:Management accounting
2227:John Wiley & Sons
1690:Short-term Provisions
1614:due after one year
1477:process conducted by
717:not-for-profit entity
425:Management discussion
2332:Financial accounting
1584:Non-Current Assets (
1388:improve this section
1276:shareholders' equity
1168:accounts receivables
984:Total owners' equity
932:Tools and equipment
901:Accounts Receivable
744:financial statements
701:business partnership
681:financial accounting
392:Financial statements
345:Accounting standards
52:create a new article
44:improve this article
2434:Capital expenditure
2398:Cash flow statement
2347:Forensic accounting
1792:Cash flow statement
1758:Revaluation Reserve
1655:Accounts Receivable
1282:Issued capital and
1107:Accounts receivable
1018:accounts receivable
873:
767:accounting equation
697:sole proprietorship
618:Earnings management
588:Positive accounting
462:Double-entry system
452:Bank reconciliation
257:Revenue recognition
2424:Cost of goods sold
2414:Debits and credits
2088:"Get more funding"
1881:William & Mary
1525:process automation
1256:Net current assets
1251:Net current assets
1138:Non-current assets
971:Retained Earnings
871:
742:Of the four basic
593:Sarbanes–Oxley Act
528:Sarbanes–Oxley Act
457:Debits and credits
292:Cost of goods sold
247:Matching principle
2457:
2456:
2429:Operating expense
2362:Social accounting
2236:978-0-471-79823-1
1862:978-0-07-299650-0
1817:Off-balance-sheet
1812:National accounts
1802:Minority interest
1753:Retained Earnings
1739:Preference Shares
1720:Lease Obligations
1698:Security deposits
1604:Intangible Assets
1468:
1467:
1460:
1442:
1246:Creditors' equity
1216:accounts payables
1176:notes receivables
1161:Intangible assets
1054:England and Wales
1026:intangible assets
1014:
1013:
939:Total liabilities
922:Accounts Payable
867:US small business
821:checking accounts
677:
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638:Two sets of books
633:Off-balance-sheet
275:Selected accounts
212:Accounting period
80:
79:
72:
54:, as appropriate.
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2383:Income statement
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2187:. Archived from
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2159:. Archived from
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2131:. Archived from
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2100:
2099:
2084:
2078:
2077:Williams, p. 50.
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2059:
2053:. Archived from
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2038:
2037:
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2025:. Archived from
2019:
2013:
2012:
2010:
2009:
1999:
1993:
1992:
1990:
1989:
1978:
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1938:. Archived from
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1797:Income statement
1682:Accounts Payable
1648:Financial assets
1644:Prepaid Expenses
1632:Lease Receivable
1612:Financial assets
1559:, it could be a
1483:system of record
1463:
1456:
1452:
1449:
1443:
1441:
1400:
1368:
1360:
1278:. It comprises:
1266:Equity / capital
1220:promissory notes
1204:Accounts payable
1172:cash equivalents
1125:Prepaid expenses
1034:accounts payable
874:
870:
825:savings accounts
819:such as cash in
729:ownership equity
669:
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105:
82:
81:
75:
68:
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61:
55:
27:
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19:
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2352:Fund accounting
2337:Cost accounting
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2237:
2229:. p. 931.
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2016:
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1963:. Microsoft.com
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1748:Treasury Shares
1735:Ordinary Shares
1727:Paid-in Capital
1694:Deferred income
1684:Current Income
1673:
1667:
1646:Investments in
1610:Investments in
1576:
1549:
1529:standardization
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1453:
1447:
1444:
1407:"Balance sheet"
1401:
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1332:Treasury shares
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1253:
1224:corporate bonds
1200:
1170:, and cash and
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919:Assets (fixed)
869:
853:historical cost
851:rather than at
813:
792:
687:(also known as
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262:Unit of account
242:Historical cost
227:Economic entity
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114:Historical cost
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24:
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2367:Tax accounting
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2092:Business Guide
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2014:
1994:
1973:
1952:
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1925:Williams, p.50
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1714:Liabilities
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1637:Current Assets
1624:Joint Ventures
1577:
1569:
1548:
1545:
1498:reconciliation
1466:
1465:
1372:
1370:
1363:
1357:
1356:Substantiation
1354:
1353:
1352:
1349:
1339:
1338:and associates
1329:
1326:
1323:
1317:
1298:
1297:
1291:
1288:parent company
1267:
1264:
1258:means current
1252:
1249:
1248:
1247:
1244:
1241:
1238:
1232:
1226:
1212:
1206:
1199:
1196:
1195:
1194:
1191:
1187:
1178:
1164:
1158:
1151:
1135:
1134:
1131:
1128:
1122:
1119:
1114:
1109:
1101:Current assets
1097:
1094:
1069:
1066:
1049:
1046:
1012:
1011:
1006:
1001:
996:
990:
989:
986:
981:
978:
977:
975:
972:
969:
966:
965:
963:
960:
959:Capital Stock
957:
954:
953:
951:Owners' equity
948:
945:
944:
941:
936:
933:
929:
928:
926:
923:
920:
916:
915:
913:
910:
905:
902:
898:
897:
892:
889:
885:
884:
881:
868:
865:
812:
809:
791:
788:
733:financial year
675:
674:
672:
671:
664:
657:
649:
646:
645:
641:
640:
635:
630:
625:
620:
615:
609:
608:
605:
604:
601:
600:
596:
595:
590:
585:
580:
574:
573:
570:
569:
566:
565:
561:
560:
555:
550:
544:
543:
540:
539:
536:
535:
531:
530:
525:
520:
515:
510:
504:
503:
498:
497:
494:
493:
489:
488:
483:
481:General ledger
474:
469:
464:
459:
454:
448:
447:
442:
441:
438:
437:
433:
432:
427:
422:
417:
412:
407:
402:
396:
395:
390:
389:
386:
385:
381:
380:
375:
370:
365:
360:
355:
349:
348:
343:
342:
339:
338:
334:
333:
328:
323:
318:
313:
308:
303:
294:
289:
284:
278:
277:
274:
273:
270:
269:
265:
264:
259:
254:
249:
244:
239:
234:
229:
224:
219:
214:
208:
207:
204:
203:
200:
199:
195:
194:
189:
184:
179:
174:
169:
164:
159:
154:
149:
143:
142:
139:
138:
135:
134:
132:
131:
126:
121:
116:
110:
107:
106:
98:
97:
91:
90:
78:
77:
38:of the subject
36:worldwide view
31:
29:
22:
15:
9:
6:
4:
3:
2:
2487:
2476:
2473:
2471:
2470:Balance sheet
2468:
2467:
2465:
2450:
2447:
2445:
2442:
2440:
2437:
2435:
2432:
2430:
2427:
2425:
2422:
2420:
2417:
2415:
2412:
2411:
2409:
2405:
2399:
2396:
2394:
2391:
2389:
2388:Balance sheet
2386:
2384:
2381:
2380:
2378:
2374:
2368:
2365:
2363:
2360:
2358:
2355:
2353:
2350:
2348:
2345:
2343:
2340:
2338:
2335:
2333:
2330:
2329:
2327:
2323:
2319:
2312:
2307:
2305:
2300:
2298:
2293:
2292:
2289:
2273:on 2019-04-30
2269:
2265:
2259:
2252:
2246:
2238:
2232:
2228:
2224:
2217:
2210:
2205:
2191:on 2017-03-24
2190:
2186:
2180:
2166:on 2007-07-29
2162:
2155:
2149:
2135:on 2007-11-19
2134:
2130:
2124:
2117:
2113:
2108:
2093:
2089:
2083:
2074:
2060:on 2008-03-07
2056:
2049:
2043:
2029:on 2007-10-19
2028:
2024:
2018:
2004:
1998:
1983:
1977:
1962:
1956:
1942:on 2007-07-15
1941:
1937:
1931:
1922:
1914:
1912:0-405-13514-9
1908:
1904:
1897:
1882:
1878:
1872:
1864:
1858:
1854:
1847:
1843:
1833:
1830:
1828:
1825:
1823:
1820:
1818:
1815:
1813:
1810:
1808:
1805:
1803:
1800:
1798:
1795:
1793:
1790:
1789:
1780:
1775:
1774:
1770:
1769:
1765:
1764:
1760:
1759:
1755:
1754:
1750:
1749:
1744:
1743:Share Premium
1740:
1736:
1732:
1731:Share Capital
1729:
1728:
1724:
1721:
1717:
1713:
1709:
1705:
1702:
1699:
1695:
1691:
1687:
1683:
1680:
1677:
1671:
1666:
1663:
1662:
1656:
1653:
1652:Held for sale
1649:
1645:
1642:
1639:
1638:
1633:
1629:
1625:
1621:
1617:
1613:
1609:
1605:
1602:
1599:
1598:
1592:
1589:
1587:
1582:
1581:
1575:
1572:
1568:
1564:
1562:
1558:
1554:
1544:
1542:
1537:
1535:
1530:
1526:
1522:
1518:
1514:
1509:
1505:
1503:
1502:certification
1499:
1494:
1492:
1488:
1484:
1480:
1476:
1472:
1462:
1459:
1451:
1448:November 2023
1440:
1437:
1433:
1430:
1426:
1423:
1419:
1416:
1412:
1409: –
1408:
1404:
1403:Find sources:
1397:
1393:
1389:
1383:
1382:
1378:
1373:This section
1371:
1367:
1362:
1361:
1350:
1348:
1344:
1340:
1337:
1333:
1330:
1327:
1324:
1321:
1318:
1315:
1311:
1310:
1309:
1306:
1304:
1295:
1292:
1289:
1285:
1281:
1280:
1279:
1277:
1273:
1263:
1261:
1257:
1245:
1242:
1239:
1236:
1233:
1231:
1227:
1225:
1221:
1217:
1213:
1210:
1207:
1205:
1202:
1201:
1192:
1188:
1186:
1185:equity method
1182:
1179:
1177:
1173:
1169:
1165:
1162:
1159:
1156:
1152:
1150:
1147:
1146:
1145:
1143:
1139:
1132:
1129:
1126:
1123:
1120:
1118:
1115:
1113:
1110:
1108:
1105:
1104:
1103:
1102:
1093:
1089:
1085:
1083:
1079:
1075:
1065:
1063:
1059:
1055:
1045:
1043:
1039:
1035:
1031:
1027:
1023:
1019:
1010:
1007:
1005:
1000:
997:
995:
992:
991:
987:
985:
979:
976:
973:
970:
967:
964:
961:
958:
955:
952:
946:
942:
940:
934:
931:
930:
927:
924:
921:
917:
914:
911:
909:
908:Notes Payable
906:
903:
900:
899:
896:
890:
887:
886:
879:
875:
864:
862:
858:
854:
850:
846:
842:
838:
834:
830:
826:
822:
818:
808:
806:
805:annual report
801:
797:
787:
785:
780:
774:
770:
768:
764:
760:
756:
752:
747:
745:
740:
738:
734:
730:
726:
722:
718:
714:
710:
706:
702:
698:
694:
690:
686:
685:balance sheet
682:
670:
665:
663:
658:
656:
651:
650:
648:
647:
639:
636:
634:
631:
629:
626:
624:
623:Error account
621:
619:
616:
614:
611:
610:
603:
602:
594:
591:
589:
586:
584:
581:
579:
576:
575:
568:
567:
559:
556:
554:
551:
549:
546:
545:
538:
537:
529:
526:
524:
521:
519:
516:
514:
511:
509:
506:
505:
501:
496:
495:
487:
486:Trial balance
484:
482:
478:
475:
473:
470:
468:
467:FIFO and LIFO
465:
463:
460:
458:
455:
453:
450:
449:
445:
440:
439:
431:
428:
426:
423:
421:
418:
416:
413:
411:
408:
406:
405:Balance sheet
403:
401:
400:Annual report
398:
397:
393:
388:
387:
379:
376:
374:
371:
369:
366:
364:
361:
359:
356:
354:
351:
350:
346:
341:
340:
332:
329:
327:
324:
322:
319:
317:
314:
312:
309:
307:
304:
302:
298:
295:
293:
290:
288:
285:
283:
280:
279:
272:
271:
263:
260:
258:
255:
253:
250:
248:
245:
243:
240:
238:
237:Going concern
235:
233:
230:
228:
225:
223:
220:
218:
215:
213:
210:
209:
202:
201:
193:
190:
188:
185:
183:
180:
178:
175:
173:
170:
168:
165:
163:
160:
158:
155:
153:
150:
148:
145:
144:
137:
136:
130:
127:
125:
122:
120:
117:
115:
112:
111:
109:
108:
104:
100:
99:
96:
93:
92:
88:
84:
83:
74:
71:
63:
53:
49:
45:
39:
37:
30:
21:
20:
2444:Gross income
2439:Depreciation
2387:
2275:. Retrieved
2268:the original
2258:
2245:
2222:
2216:
2204:
2193:. Retrieved
2189:the original
2179:
2168:. Retrieved
2161:the original
2148:
2137:. Retrieved
2133:the original
2123:
2107:
2096:. Retrieved
2091:
2082:
2073:
2062:. Retrieved
2055:the original
2042:
2031:. Retrieved
2027:the original
2017:
2006:. Retrieved
1997:
1986:. Retrieved
1976:
1965:. Retrieved
1955:
1944:. Retrieved
1940:the original
1930:
1921:
1902:
1896:
1885:. Retrieved
1883:. 2022-11-28
1880:
1871:
1852:
1846:
1778:
1771:
1766:
1761:
1756:
1751:
1745:
1725:
1722:
1712:Deferred Tax
1700:
1678:
1675:
1670:TOTAL ASSETS
1669:
1659:Less :
1658:
1635:
1628:Deferred Tax
1607:
1595:Less :
1594:
1586:Fixed Assets
1583:
1578:
1573:
1570:
1565:
1561:consolidated
1550:
1538:
1534:transparency
1513:spreadsheets
1510:
1506:
1495:
1470:
1469:
1454:
1445:
1435:
1428:
1421:
1414:
1402:
1386:Please help
1374:
1336:subsidiaries
1307:
1299:
1269:
1255:
1254:
1235:Deferred tax
1142:Fixed assets
1136:
1099:
1090:
1086:
1080:(GAAP). The
1071:
1051:
1015:
1008:
1003:
998:
993:
983:
950:
938:
894:
849:market value
829:common stock
814:
793:
775:
771:
748:
741:
737:organization
692:
688:
684:
678:
558:Luca Pacioli
479: /
404:
299: /
297:Depreciation
205:Key concepts
177:Governmental
66:
57:
33:
1807:Model audit
1641:Inventories
1616:Investments
1593:(PPE)
1312:Numbers of
1218:), such as
1198:Liabilities
1181:Investments
1174:), such as
1155:real estate
1117:Inventories
895:Liabilities
859:. Personal
833:real estate
800:liabilities
784:liabilities
725:liabilities
705:corporation
571:Development
548:Accountants
444:Bookkeeping
363:Convergence
321:Liabilities
252:Materiality
140:Major types
2464:Categories
2449:Net income
2376:Statements
2318:Accounting
2277:2016-05-14
2195:2012-07-24
2170:2007-09-21
2139:2010-05-08
2098:2022-07-15
2064:2010-05-08
2033:2010-05-08
2008:2012-10-04
1988:2012-10-04
1967:2012-10-04
1946:2003-08-10
1887:2024-02-15
1839:References
1716:Provisions
1706:Payable
1620:Associates
1479:businesses
1475:accounting
1418:newspapers
1209:Provisions
1056:, smaller
1042:warranties
880:(current)
857:cost basis
782:also have
713:government
606:Misconduct
232:Fair value
182:Management
124:Management
95:Accounting
1984:. Ibm.com
1375:does not
1347:contracts
1322:of shares
1320:Par value
1296:in equity
1058:charities
1048:Charities
1022:inventory
943:$ 30,000
935:$ 25,000
925:$ 25,000
861:net worth
839:debt and
759:net worth
755:liquidity
628:Hollywood
508:Financial
410:Cash-flow
167:Financial
60:July 2019
48:talk page
1785:See also
1630:Assets,
1601:Goodwill
1557:goodwill
1521:software
1284:reserves
1270:The net
1040:such as
1028:such as
1009:$ 37,800
999:$ 37,800
988:$ 7,800
962:$ 7,000
912:$ 5,000
904:$ 6,200
891:$ 6,600
845:mortgage
841:mortgage
811:Personal
613:Creative
583:Research
513:Internal
500:Auditing
316:Goodwill
311:Expenses
162:Forensic
87:a series
85:Part of
42:You may
2419:Revenue
1473:is the
1432:scholar
1396:removed
1381:sources
1343:options
1030:patents
763:capital
578:History
472:Journal
331:Revenue
217:Accrual
2233:
1909:
1859:
1746:Less:
1741:)
1723:EQUITY
1580:ASSETS
1547:Sample
1491:Oracle
1485:(e.g.
1434:
1427:
1420:
1413:
1405:
1314:shares
1272:assets
1260:assets
1096:Assets
1062:assets
1020:, and
974:$ 800
878:Assets
817:assets
796:equity
779:assets
751:equity
721:Assets
523:Report
477:Ledger
420:Income
415:Equity
326:Profit
306:Equity
282:Assets
187:Social
152:Budget
2407:Terms
2271:(web)
2164:(PDF)
2157:(PDF)
2058:(PDF)
2051:(PDF)
1827:Sheet
1704:Loans
1517:email
1439:JSTOR
1425:books
1190:wool.
1004:Total
994:Total
888:Cash
790:Types
777:have
518:Firms
147:Audit
50:, or
2325:Type
2231:ISBN
1907:ISBN
1857:ISBN
1622:and
1553:IFRS
1411:news
1379:any
1377:cite
1345:and
1222:and
837:loan
831:and
823:and
798:and
727:and
703:, a
699:, a
683:, a
287:Cash
172:Fund
157:Cost
1686:Tax
1618:in
1487:SAP
1390:by
1230:tax
1052:In
855:or
761:or
715:or
691:or
679:In
192:Tax
129:Tax
2466::
2225:.
2114:,
2090:.
1879:.
1737:,
1696:,
1543:.
1527:,
1515:,
1489:,
1144:)
786:.
739:.
723:,
719:.
707:,
89:on
2310:e
2303:t
2296:v
2280:.
2239:.
2198:.
2173:.
2142:.
2101:.
2067:.
2036:.
2011:.
1991:.
1970:.
1949:.
1915:.
1890:.
1865:.
1733:(
1588:)
1461:)
1455:(
1450:)
1446:(
1436:·
1429:·
1422:·
1415:·
1398:.
1384:.
1140:(
668:e
661:t
654:v
73:)
67:(
62:)
58:(
40:.
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
