Disaggregation and Non-maturity deposit: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Layout.)
 
imported>Doug Williamson
(Create the page. Sources: linked pages.)
 
Line 1: Line 1:
''Accounting.''
''Banking''.


1.
(NMD).


The accounting principle that relevant assets and liabilities should normally be reported separately at their gross amounts, rather than being netted off.
A non-maturity deposit by a bank customer, such as a call account, represents a liability of the bank which does not have a contractual maturity date.
 
 
2.
 
The closely related - but broader - accounting principle that important relevant amounts should be disclosed separately, rather than only being reported as a total (aggregated) figure.




== See also ==
== See also ==
* [[Accounting concepts]]
* [[Call money]]
* [[Accruals concept]]
* [[Deposit]]
* [[Assets]]
* [[Maturity]]
* [[Consistency]]
* [[Going concern]]
* [[Liabilities]]
* [[Prudence]]
 
[[Category:Accounting,_tax_and_regulation]]

Revision as of 12:25, 12 November 2016

Banking.

(NMD).

A non-maturity deposit by a bank customer, such as a call account, represents a liability of the bank which does not have a contractual maturity date.


See also

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Disaggregation&oldid=34635’