Net assets and Not-for-profit: Difference between pages

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''Financial reporting.''
An organisation established for a primary purpose other than the making of profits.


Net assets are equal to Total assets LESS Total liabilities.
For example, a charity.


:<span style="color:#4B0082">'''''Example: net assets calculation'''''</span>
:Other assets are 70.
:Cash is 30.
: Total assets = Other assets + Cash = 70 + 30
:Total assets    =        '''100'''
:Debt is (40)
:Other liabilities are (10)
:Total liabilities = Debt + Other liabilities = (40) + (10)
:Total liabilities  =      '''(50)'''
:Total assets - Total liabilities = 100 - 50
:Net assets      =        '''50'''
Net assets are also equal to the book value of equity, also known as shareholders' funds.




== See also ==
== See also ==
* [[Assets]]
* [[CDE]]
* [[Equity]]
* [[Credit union]]
* [[Financial reporting]]
* [[Mutual]]
* [[Goodwill]]
* [[Profit]]
* [[Group accounts]]
* [[Third sector]]
* [[Liabilities]]
* [[Minority interest]]
* [[Net worth]]
* [[Non-controlling interest]]
* [[Return on assets]]
* [[Return on net assets]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Corporate_finance]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]
[[Category:Treasury_operations_infrastructure]]

Revision as of 12:35, 13 August 2016

An organisation established for a primary purpose other than the making of profits.

For example, a charity.


See also