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portion of liabilities that are required to be met within the given time period or one complete operating cycle of the business. The concept of current liabilities emphasizes on the settlement of these commitments in exchange of current as...
financial statements includes the balance sheet, income statement, statement of cash flows, and associated footnotes. These statements can be issued on a daily, monthly, quarterly, or annual basis. Additional statements may include, for exa...
and Financial Accounting The reports and financial statements made as per the concepts of financial accounting are primarily used by exterior parties like stakeholders, suppliers, governments, investors etc. On the other hand the reports a...
live, whereas a well liked one is that formulated by the American Accounting Association: “the method of recognising, assessing and broadcasting financial data to allow acquainted judgments and conclusions by users of the information.” It ...
assumptions. The projected balance sheet is a vital source of generating strategic financial planning. Long term business plans can be accomplished only with the creation of a projected balance sheet. Future asset growth is one of the top m...
have been charged with managing the financial accounting and reporting functions of their institutions. Consequently, most of their time has been devoted to general stewardship duties, preparing reports to regulators and boards of director...
Managerial Accounting will be discussed in detail. Importance of Financial Statements The preparation of consolidated financial statements is of practical interest of accountants and financial professionals in many cases the presence in the...