Book reserve: Difference between revisions
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imported>Doug Williamson (Add link.) |
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1. | 1. | ||
Any provision in a company's financial accounts. | Any provision in a company's financial accounts. | ||
2. | 2. | ||
A provision in a company’s accounts for a future pension benefit liability for which no funds have been set aside. | A provision in a company’s accounts for a future pension benefit liability for which no funds have been set aside. | ||
Book reserves are commonly encountered in countries such as Germany. | Book reserves are commonly encountered in countries such as Germany. | ||
== See also == | == See also == | ||
* [[Book]] | |||
* [[Provision]] | * [[Provision]] | ||
* [[Reserve]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:The_business_context]] | |||
