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notes to the balance sheet

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  • event after the balance Sheet date — A *material *event that can potentially affect *financial statements despite its occurrence after a *balance sheet date. An event of this type may lead to *disclosure in the notes that accompany financial statements, or to adjustments to… …   Auditor's dictionary

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

  • balance sheet — an important business document that shows what a business owns and owes as of the date shown. Essentially a balance sheet is a list of business assets and their cost on one side and a list of liabilities and owners equity (investment in the… …   Financial and business terms

  • balance-sheet formats — Methods of presenting a balance sheet, as set out in the Companies Act (1985). There are two formats: one vertical (format 1) and one horizontal (format 2). Both formats give the same basic disclosures, but format 1 also requires the calculation… …   Accounting dictionary

  • Notes To The Financial Statements — Additional information provided in a company s financial statements. Notes to the financial statements report the details and additional information that are left out of the main reporting documents, such as the balance sheet and income statement …   Investment dictionary

  • Balance sheet — Also called the statement of financial condition, it is a summary of the assets, liabilities, and owners equity. The New York Times Financial Glossary * * * balance sheet ˈbalance ˌsheet noun [countable] ACCOUNTING a document showing a company s… …   Financial and business terms

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

  • The United States of America —     The United States of America     † Catholic Encyclopedia ► The United States of America     BOUNDARIES AND AREA     On the east the boundary is formed by the St. Croix River and an arbitrary line to the St. John, and on the north by the… …   Catholic encyclopedia

  • The Circus Starring Britney Spears — The Circus Starring Britney Spears …   Wikipedia

  • The Last Vampire — Series is a 6 book set written by Christopher Pike and chronicles the 5,000 year life of the last vampire , Sita. The Last Vampire The book opens with a brief narration. A young woman, who appears to be in her late teens named Alisa Perne, is not …   Wikipedia

  • Demographic estimates of the flight and expulsion of Germans — Flight and expulsion of Germans during and after World War II (demographic estimates) Background …   Wikipedia

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