Professional Documents
Culture Documents
Accounts Receivables
Interest Receivables
Notes Receivables
Investment in Subsidiary
Investment in Bonds
instruments
Investment in Associate
sum of money the policyholder will receive if his policy is voluntarily
terminated before its maturity or the insured event occurs.
means of repaying funds that were borrowed through a bond issue. The
issuer makes periodic payments to a trustee who retires part of the issue
by purchasing the bonds in the open market.
NON-FINANCIAL ASSETS
Inventory
Biological Assets
PPE
Intangible Assets
Prepaid Rent
Claims for tax refund
Deferred tax assets
Gold bullion
FINANCIAL LIABILITIES
Payable
Accounts Payable
Notes Payable
Utilities Payable
Cash Dividends Payable
Bonds Payable
Discount on Bonds Payable
Interest Payable
Capital lease
Mandatory redemption
bonus to employee if the company performs well financially.
It resemble employee stock options in that the
holder/employee benefits from an increase in stock price
but differ from options in that the holder/employee does not
have to purchase but just receive the amount of the
increase in cash or stock.
NON-FINANCIAL LIABILITIES
Advances from customers
Unearned Rent
Warranty obligations
Provision for warranty
Unearned interest on
receivable
Property dividends payable
SSS contribution payable
PHILHEALTH contribution
payable
Income tax payable
Deferred tax liabilities
Prepayments , unearned
Service liability
Not contract
temporary differences between the company's
accounting and tax carrying values