liquidation of realizable assets

См. также в других словарях:

• insolvency — The inability to pay one s debts when they fall due. In the case of individuals this may lead to bankruptcy and in the case of companies to liquidation. In both of these cases the normal procedure is for a specialist, a trustee in bankruptcy or a …   Accounting dictionary

• insolvency — The inability to pay one s debts when they fall due. In the case of individuals this may lead to bankruptcy and in the case of companies to liquidation In both of these cases the normal procedure is for a specialist, a trustee in bankruptcy or a… …   Big dictionary of business and management

• Debt deflation — is a theory of economic cycles, which holds that recessions and depressions are due to the overall level of debt shrinking (deflating): the credit cycle is the cause of the economic cycle. The theory was developed by Irving Fisher following the… …   Wikipedia

• Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… …   Wikipedia

• Going concern — A going concern is a business that functions without the intention or threat of liquidation for the foreseeable future, usually regarded as at least within 12 months.Use in AccountingIn accounting, going concern refers to a company s ability to… …   Wikipedia

• Bad debt — A bad debt is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the… …   Wikipedia

• statement of affairs — a statement for a financially embarrassed enterprise showing assets at book and realizable values and claims of creditors classified as preferred, secured, partly secured, and unsecured for the purpose of indicating probable amounts available to… …   Useful english dictionary