Current liabilities: Difference between revisions
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1. ''Financial reporting - balance sheet - assets & liabilities.'' | |||
Liabilities that are likely to be settled within a year or a normal accounting cycle. | |||
2. ''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. | |||
== See also == | == See also == | ||
* [[Accrued benefit obligation]] | * [[Accrued benefit obligation]] | ||
* [[Balance sheet]] | |||
* [[Current assets]] | * [[Current assets]] | ||
* [[Current ratio]] | * [[Current ratio]] | ||
* [[Long-term liabilities]] | * [[Long-term liabilities]] | ||
* [[Non-current]] | * [[Non-current]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Manage_risks]] | |||
Latest revision as of 10:42, 29 October 2020
1. Financial reporting - balance sheet - assets & liabilities.
Liabilities that are likely to be settled within a year or a normal accounting cycle.
2. 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.
