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  2. IAS 1 - Wikipedia

    en.wikipedia.org/wiki/IAS_1

    IAS 1 lists the line items that, as a minimum, are to be included. The standard lists requirements regarding the classification of information, such as requiring that current liabilities be listed separately, and details on when to classify a liability as current as opposed to non-current.

  3. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    For a corporation with a published balance sheet there are various ratios used to calculate a measure of liquidity. [1] These include the following: [2] The current ratio is the simplest measure and calculated by dividing the total current assets by the total current liabilities. A value of over 100% is normal in a non-banking corporation.

  4. Current ratio - Wikipedia

    en.wikipedia.org/wiki/Current_ratio

    It is the ratio of a firm's current assets to its current liabilities, ⁠ Current Assets / Current Liabilities ⁠. The current ratio is an indication of a firm's accounting liquidity. Acceptable current ratios vary across industries. [1] Generally, high current ratio are regarded as better than low current ratios, as an indication of whether ...

  5. Current asset - Wikipedia

    en.wikipedia.org/wiki/Current_asset

    The difference between current assets and current liability is referred to as trade working capital. The quick ratio, or acid-test ratio, measures the ability of a company to use its near-cash or quick assets to extinguish or retire its current liabilities immediately. Quick assets are those that can be quickly turned into cash if necessary and ...

  6. Non-Current Assets Explained - AOL

    www.aol.com/finance/non-current-assets-explained...

    If you bought a non-current asset for $10,000 and have written off $3,000 for depreciation, the current valuation of that non-current asset is $7,000. Examples of Non-Current Assets in Major Companies

  7. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Quick ratio is liquidity indicator that defines current ratio by measuring the most liquid current assets in the company that are available to cover liabilities. Unlike to the current ratio, inventories and other assets that are difficult to convert into the cash are excluded from the calculation of quick ratio. [22] [23]

  8. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    An example is the recognition of internally generated brands, mastheads, publishing titles, customer lists and items similar in substance, for which recognition is prohibited by IAS 38. [21] In addition research and development expenses can only be recognised as an intangible asset if they cross the threshold of being classified as 'development ...

  9. Liquidity ratio - Wikipedia

    en.wikipedia.org/wiki/Liquidity_ratio

    In accounting, the liquidity ratio expresses a company's ability to repay short-term creditors out of its total cash. It is the result of dividing the total cash by short-term borrowings. It shows the number of times short-term liabilities are covered by cash. If the value is greater than 1.00, it means fully covered. The formula is the following: