notes to the balance sheet
91Mergers and acquisitions — Merger redirects here. For other uses, see Merge (disambiguation). For other uses of acquisition , see Acquisition (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis …
92Paid in capital — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
93Supermarine Spitfire operational history — November 1942 photo of a very early Mk IXb of 306 (Polish) Toruński Squadron. Main article: Supermarine Spitfire The Supermarine Spitfire, the only British fighter to be manufactured before, during and after the Second World War, was designed as… …
94Contingent Asset — An asset in which the possibility of an economic benefit depends solely upon future events that can t be controlled by the company. Due to the uncertainty of the future events, these assets are not placed on the balance sheet. However, they can… …
95intangible asset — invisible asset An asset that can neither be seen nor touched. The most common of these are competencies, goodwill, and intellectual properties such as patents, trademarks, and copyrights. Goodwill is probably the most intangible and invisible of …
96Darrell A. Posey — Darrell Addison Posey Born March 14, 1947 Henderson, Kentucky Died March 6, 2001 Oxford, UK Natio …
97Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …
98non-adjusting events — Any events, either favourable or unfavourable, that occur between the balance sheet date and the date on which the financial statements of an organization are approved by the board of directors, but which concern conditions that did not exist at… …
99intangible asset — invisible asset An asset that can neither be seen nor touched. The most common of these are competencies, goodwill, and intellectual property such as patents, trademarks, and copyrights. Goodwill is probably the most intangible and invisible of… …
100non-adjusting events — Any events occurring between the balance sheet date and the date on which the financial statements of an organization are approved that relate to conditions that did not exist at the balance sheet date. If they are sufficiently material for their …
