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balance sheet asset

См. также в других словарях:

  • balance-sheet asset value — The value of an asset as represented on the balance sheet. For tangible fixed assets this is the cost less accumulated depreciation (although freehold land is generally not subject to depreciation). Intangible assets are shown at cost less… …   Accounting dictionary

  • balance-sheet asset value — The value of an asset as represented on the balance sheet For tangible fixed assets this is the cost less accumulated depreciation (although freehold land is generally not subject to depreciation). Intangible assets are shown at cost less… …   Big dictionary of business and management

  • Balance Sheet — A financial statement that summarizes a company s assets, liabilities and shareholders equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount… …   Investment dictionary

  • balance sheet — A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period. The first part of the statement lists the fixed and current assets and the liabilities, whereas the second… …   Accounting dictionary

  • balance sheet — A statement of the total assets and liabilities of an organization at a particular date, usually the last day of the accounting period The first part of the statement lists the fixed and current assets and the liabilities, whereas the second part …   Big dictionary of business and management

  • balance sheet — (Roget s IV) n. Syn. annual report, budget, liability and asset sheet; see statement 3 …   English dictionary for students

  • Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Off-Balance-Sheet Financing — A form of financing in which large capital expenditures are kept off of a company s balance sheet through various classification methods. Companies will often use off balance sheet financing to keep their debt to equity (D/E) and leverage ratios… …   Investment dictionary

  • Off Balance Sheet - OBS — An asset or debt that does not appear on a company s balance sheet. Items that are considered off balance sheet are generally ones in which the company does not have legal claim or responsibility for. For example, loans issued by a bank are… …   Investment dictionary

  • off-balance sheet — An asset, liability or commitment that is not reflected in a company s balance sheet is said to be off balance sheet. For example, off balance sheet financing is financing that is not shown as a liability on a company s balance sheet. + off… …   Law dictionary

  • off-balance-sheet financing — /ɒf ˌbæləns ʃi:t faɪnænsɪŋ/ noun financing by leasing equipment instead of buying it, so that it does not appear in the balance sheet as an asset …   Dictionary of banking and finance

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