balance of fixed assets
81Financial Reporting Standard — FRS Any of a series of standards issued by the Accounting Standards Board Many of the more recent FRSs have the aim of harmonizing UK practice with the standards published by the International Accounting Standards Board See box on p. XYZ.… …
82Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …
83funds — Synonyms and related words: Swiss bank account, ability, assessed valuation, assets, assets and liabilities, balance, bank account, bottom dollar, budget, capacity, capital, cash reserves, checking account, circumstances, command of money,… …
84means — Synonyms and related words: MO, Swiss bank account, action, ad hoc measure, algorithm, answer, apparatus, approach, artifice, assessed valuation, assets, assets and liabilities, attack, available means, balance, bank account, bottom dollar,… …
85resources — Synonyms and related words: Swiss bank account, ability, assessed valuation, assets, assets and liabilities, available means, balance, bank account, bottom dollar, budget, capacity, capital, capital goods, capitalization, cash reserves, checking… …
86Hydro-Québec — Type Government owned corporation Industry Electric Utilities Founded …
87Net Interest Income — All firms can divide the balance sheet into assets and liabilities. For banks the assets are commercial and personal loans, mortgages, construction loans and securities. The liabilities are deposits from customers. The net interest income (NII)… …
88Classification of accounts — According to Modern approach Accounts are classified into five groups: Asset Expense Revenue Liability Capital According to Traditional approach Accounts are classified into three groups: Real – all the assets except Debtors Nominal – all the… …
89Asset — 1. A resource with economic value that an individual, corporation or country owns or controls with the expectation that it will provide future benefit. 2. A balance sheet item representing what a firm owns. 1. Assets are bought to increase the… …
90asset/liability management — ( ALM) Coordinated management of all of the financial risks inherent in the business conducted by a financial institution. The process of balancing the management of separate types of financial risk to achieve desired objectives while operating… …
