notes to the balance sheet
101Being and Nothingness — Being and Nothingness: An Essay on Phenomenological Ontology (French: L Être et le néant : Essai d ontologie phénoménologique ), sometimes subtitled A Phenomenological Essay on Ontology, is a 1943 philosophical treatise by Jean Paul Sartre that… …
102International Financial Reporting Standards — Les normes internationales d information financière, plus connues au sein de la profession comptable et financière sous leur nom anglais de International Financial Reporting Standards ou IFRS sont des normes comptables, élaborées par le Bureau… …
103Other Long-Term Liabilities — A balance sheet item that includes obligations which are not going to be paid off within the year or operating cycle, but are not included in the long term liabilities category. Other long term liabilities are commonly found directly beneath the… …
104Restricted Cash — Monies earmarked for a specific purpose and therefore not available for immediate and general use by an organization. Restricted cash, if the amount is material, is shown separately from cash and equivalents on the balance sheet. The purpose for… …
105financial Statements — Summaries of the accounting transactions and financial position of an organization or individual at a specific date. The main elements of financial statements are the *balance sheet, which offers a snapshot of *assets, liabilities, and *equity at …
106Other Current Liabilities — A balance sheet entry used by companies to group together current liabilities that are not assigned to common liabilities such as debt obligations or accounts payable. Companies will group together these other current liabilities into one account …
107Yield curve — This article is about yield curves as used in finance. For the term s use in physics, see Yield curve (physics). Not to be confused with Yield curve spread – see Z spread. The US dollar yield curve as of February 9, 2005. The curve has a typical… …
108Perspectives de la Chine comme superpuissance potentielle — République populaire de Chine …
109Free-market environmentalism — is a position that argues that the free market, property rights, and tort law provide the best tools to preserve the health and sustainability of the environment. This is in contrast to the most common modern approach of proactive environmental… …
110Accounts payable — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
