Accounting and liability analysis and Liability analysis Guide - Accounting Review Current Liabilities
The article entitled, 'How to Read a Balance Sheet,' defines accounts payable, accrued expenses, income tax payable, short-term notes payable and portion of long-term debt payable.
California State University Stanislaus: Types of Current Liabilities
Information on types of current liabilities.
CCH Business Owner's Toolkit: Current Liabilities
Defines current liabilities as obligations that are due within one year.
Classification of Current Assets & Current Liabilities
Specific recommendations for current classification is outlined by the Farm Financial Standards Council.
What are current liabilities?
This article presented by Extel, defines current liabilities.
AICPA Special Committee on Financial Reporting
The Committee's charge was to recommend (1) the nature of information that should be made available to others by management and (2) the extent to which auditors should report on the various elements of that information. The Committee completed i.
The "Invisible" Balance Sheet
This page uses the 'full' balance sheet of the Australian management consulting and recruitment firm Morgan & Banks as an accounting example.
Harcourt College: Current Liabilities & Contingencies
The reporting of current liabilities is the topic for this Company Profiles page.
Aswath Damadoran: Accounting for Operation Leases (pdf)
A discussion of accounting for operating leases (pdf version, requires Adobe Acrobat).
HDR: Off-Balance-Sheet Financing
Information on the advantages and features of off-balance-sheet financing (synthetic lease).
Foundation for Enterprise Development: Deferred Compensation
This article was published by William M. Mercer, Incorporated, in the Compensation Committee Review Newsletter, Issue 30, February 13, 1997.
College of Eastern Utah: Off-Balance-Sheet Financing
Information on off-balance-sheet financing. Current Liabilities Explained
The article entitled, 'Current Liabilities Explained Back to Basics, Part V,' was published February 2000. Other Long Term Liability
Defines the term 'other long term liabilities.'
Determining the Future Value Of Stock Options
An introductory article by Business Valuation Services that describes the process of valuing employee stock option plans.
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