Current - Revision history

imported>Doug Williamson: Mend link.

2022-07-26T23:50:31Z

Mend link.

← Older revision		Revision as of 23:50, 26 July 2022
Line 50:		Line 50:
	* [[Fixed assets]]		* [[Fixed assets]]
	* [[Foreign currency]]		* [[Foreign currency]]
			* [[Foreign currency translation]]
	* [[International trade]]		* [[International trade]]
	* [[Liabilities]]		* [[Liabilities]]
Line 57:		Line 58:
	* [[Rate of return]]		* [[Rate of return]]
	* [[Statistics]]		* [[Statistics]]
	* [[Translation]]
	* [[Valuation]]		* [[Valuation]]
	* [[Working capital]]		* [[Working capital]]

imported>Doug Williamson: Mend link.

2022-07-26T23:48:54Z

Mend link.

← Older revision		Revision as of 23:48, 26 July 2022
Line 54:		Line 54:
	* [[Non-current]]		* [[Non-current]]
	* [[Past service cost]]		* [[Past service cost]]
	* [[~~Pensions~~]]		* [[Pension]]
	* [[Rate of return]]		* [[Rate of return]]
	* [[Statistics]]		* [[Statistics]]

imported>Doug Williamson: Mend link.

2022-07-26T23:48:13Z

Mend link.

← Older revision		Revision as of 23:48, 26 July 2022
Line 45:		Line 45:
	* [[Current yield]]		* [[Current yield]]
	* [[Current/non-current method]]		* [[Current/non-current method]]
	* [[Defined benefit]]		* [[Defined benefit pension scheme]]
	* [[Exchange rate]]		* [[Exchange rate]]
	* [[Financial reporting]]		* [[Financial reporting]]

imported>Doug Williamson: Add links.

2022-07-25T07:26:53Z

Add links.

← Older revision		Revision as of 07:26, 25 July 2022
Line 45:		Line 45:
	* [[Current yield]]		* [[Current yield]]
	* [[Current/non-current method]]		* [[Current/non-current method]]
			* [[Defined benefit]]
	* [[Exchange rate]]		* [[Exchange rate]]
			* [[Financial reporting]]
	* [[Fixed assets]]		* [[Fixed assets]]
			* [[Foreign currency]]
			* [[International trade]]
			* [[Liabilities]]
	* [[Non-current]]		* [[Non-current]]
			* [[Past service cost]]
			* [[Pensions]]
			* [[Rate of return]]
			* [[Statistics]]
			* [[Translation]]
			* [[Valuation]]
	* [[Working capital]]		* [[Working capital]]
			* [[Yield]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

imported>Doug Williamson: Layout.

2022-07-07T08:27:33Z

Layout.

← Older revision		Revision as of 08:27, 7 July 2022
Line 29:		Line 29:

	The current yield on an investment is its current annual income, divided by its current market value, ignoring capital gains or losses.		The current yield on an investment is its current annual income, divided by its current market value, ignoring capital gains or losses.





Line 38:		Line 35:
	* [[Assets]]		* [[Assets]]
	* [[Balance sheet]]		* [[Balance sheet]]
	* [[Current]]
	* [[Current account deficit]]		* [[Current account deficit]]
	* [[Current assets]]		* [[Current assets]]

imported>Doug Williamson: Create page. Sources: Linked pages.

2022-07-07T08:26:58Z

Create page. Sources: Linked pages.

New page

1. ''Financial reporting - balance sheet - assets & liabilities.''

Assets or liabilities that are likely to be converted into cash within a year or a normal accounting cycle.

2. ''Financial reporting - foreign currency translation - exchange rate.''

The current exchange rate is the exchange rate on the last day of the financial reporting period.

3. ''Financial reporting - balance sheet - assets & liabilities - valuation.''

Current cost is a basis of accounting incorporating current replacement costs of assets, rather than historical cost.

4. ''Financial reporting - pension liabilities - defined benefit.''

In pensions accounting, current service cost is the increase in the employer's pension liabilities that arises from the pensionable service of employees in the current financial reporting period.

Contrasted with the past service cost.

5. ''International trade - statistics.''

In international trade, current account measures include trading in goods and services, but exclude capital transfers.

6. ''Market rates of return - yield.''

The current yield on an investment is its current annual income, divided by its current market value, ignoring capital gains or losses.

== See also ==
* [[Accounting reference date]]
* [[Assets]]
* [[Balance sheet]]
* [[Current]]
* [[Current account deficit]]
* [[Current assets]]
* [[Current cost accounting]]
* [[Current liabilities]]
* [[Current rate ]]
* [[Current rate method]]
* [[Current service cost]]
* [[Current unit method]]
* [[Current yield]]
* [[Current/non-current method]]
* [[Exchange rate]]
* [[Fixed assets]]
* [[Non-current]]
* [[Working capital]]

[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]