notes to the balance sheet
61International 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… …
62Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
63Leverage (finance) — In finance, leverage (sometimes referred to as gearing in the United Kingdom) is a general term for any technique to multiply gains and losses.[1] Common ways to attain leverage are borrowing money, buying fixed assets and using derivatives.[2]… …
64Book 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… …
65Public finance — Part of a series on Government Public finance …
66Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
67Royalties — Not to be confused with Royal family. Royalty cheque. Royalties (sometimes, running royalties, or private sector taxes) are usage based payments made by one party (the licensee ) to another (the licensor ) for the right to ongoing use of an asset …
68Morotai Mutiny — Air Commodore Cobby (left) and Group Captain Caldwell (right), at Morotai in January 1945 The Morotai Mutiny was an incident in April 1945 involving members of the Australian First Tactical Air Force based on the island of …
69Private finance initiative — Part of the Politics series on Neoliberalism …
70Accumulated other comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
