Book reserve: Difference between revisions

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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 ==
* [[Provision]]
* [[Provision]]

Revision as of 10:37, 11 May 2016

1.

Any provision in a company's financial accounts.


2.

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.


See also