Current liabilities: Difference between revisions
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#Liabilities that are likely to be settled within a year or a normal accounting cycle. | |||
#''Pensions''. A US term for a pension fund liability important in Internal Revenue Service contribution calculations; it is analogous to Accrued Benefit Obligation, but based on statutory assumptions for mortality and discount rates. | |||
A US term for a pension fund liability important in Internal Revenue Service contribution calculations; it is analogous to Accrued Benefit Obligation, but based on statutory assumptions for mortality and discount rates. | |||
== See also == | == See also == | ||
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* [[Long-term liabilities]] | * [[Long-term liabilities]] | ||
* [[Non-current]] | * [[Non-current]] | ||
Revision as of 13:03, 5 August 2013
- Liabilities that are likely to be settled within a year or a normal accounting cycle.
- Pensions. A US term for a pension fund liability important in Internal Revenue Service contribution calculations; it is analogous to Accrued Benefit Obligation, but based on statutory assumptions for mortality and discount rates.
