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Abridged accounts: accounting for profit / loss begins with the declaration of gross profit or loss, not turnover; Filleted financial statements or filleted accounts: profit and loss accounts are excluded, but balance sheet and balance sheet notes are to be disclosed. [22] Alternatively, the smallest companies are able to file "micro-entity ...
The "micro entity" status is a further status, which was introduced with the Leahy–Smith America Invents Act (AIA), enacted in 2011. The small entity status allows small businesses , independent inventors, nonprofit organizations to file a patent application and maintain an issued patent for a reduced fee—a 60% reduction. [ 1 ]
Liability accounts are used to recognize liabilities. A liability is a present obligation of an entity to transfer an economic benefit (CF E37). Common examples of liability accounts include accounts payable, deferred revenue, bank loans, bonds payable and lease obligations. Equity accounts are used to recognize ownership equity. The terms ...
No-penalty CDs vs. savings account: How to choose. For many retirees, combining a no-penalty CD and a savings account can offer the best of both worlds. Use a high-yield savings account for funds ...
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A new small study suggests that athletes will perform better if they soak in a hot tub rather than a frigid one, especially if there are breaks in their workouts.
Switching to an online-only bank can matter when it comes to the interest you earn and the fees you pay. Here's how digital banks differ from brick-and-mortar banks.
The 2020 edition of the Armenian Tax Code the concept of micro-enterprise defines in which case the company or sole owner doing business in this form, is exempt from paying sales tax. [6] In Armenia the micro-enterprise business set up can take individual entrepreneurs, people who do some activities but cannot have employees.