balance-sheet liability
41Актив — ASSET Собственность физического или юридического лица, имеющая денежное выражение. Активы бывают трех основных видов: материальные активы (physical assets) заводские помещения и оборудование, земля и потребительские товары длительного пользования …
42Deferred income tax — (liability) A liability in the balance sheet representing the additional Federal income taxes that would have been due if a utility had not been allowed to compute tax expenses differently for income tax reporting purposes than for ratemaking… …
43natural hedges — Balance sheet hedge activity done by altering asset and/or liability repricing characteristics or volumes to reduce the entity s interest rate risk exposure without purchasing derivative hedge instruments such as interest rate swaps or futures.… …
44Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …
45International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …
46Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System …
47Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… …
48Double-entry bookkeeping system — A double entry bookkeeping system is a set of rules for recording financial information in a financial accounting system in which every transaction or event changes at least two different nominal ledger accounts. The name derives from the fact… …
49accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …
50Fractional reserve banking — Banking A series on Financial services …
