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  2. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Since the balance sheet is founded on the principles of the accounting equation, this equation can also be said to be responsible for estimating the net worth of an entire company. The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total ...

  3. Liquidation value - Wikipedia

    en.wikipedia.org/wiki/Liquidation_value

    Liquidation value is typically lower than fair market value. [1] Unlike cash or other available liquid assets, certain illiquid assets, like real estate, often require a period of several months in order to obtain their fair market value in a sale, and will generally sell for a significantly lower price if a sale is forced to occur in a shorter ...

  4. Balance (accounting) - Wikipedia

    en.wikipedia.org/wiki/Balance_(accounting)

    The first "balancing" of books, or the balance sheet financial statement in accounting is to check iterations (trial balance) to be sure the equation above applies, and where assets and liabilities are unequal, to equalize them by debiting or crediting owner's equity [2] (i.e. if assets exceed liabilities, equity is increased, if liabilities ...

  5. Net capital rule - Wikipedia

    en.wikipedia.org/wiki/Net_capital_rule

    The haircut values of securities are used to compute the liquidation value of a broker-dealer's assets to determine whether the broker-dealer holds enough liquid assets to pay all its non-subordinated liabilities and to still retain a "cushion" of required liquid assets (i.e., the "net capital" requirement) to ensure payment of all obligations ...

  6. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  7. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    The accounting equation relates assets, liabilities, and owner's equity: Assets = Liabilities + Owner's Equity. The accounting equation is the mathematical structure of the balance sheet. Probably the most accepted accounting definition of liability is the one used by the International Accounting Standards Board (IASB). The following is a ...

  8. Boomers are sad they may never be grandparents as fewer ... - AOL

    www.aol.com/finance/boomers-sad-may-never...

    The median home sale price was $434,720 in October, up 5% compared to the same time last year, according to Redfin. At the same time, the average 30-year fixed rate mortgage rate is still elevated ...

  9. Liquidation - Wikipedia

    en.wikipedia.org/wiki/Liquidation

    Liquidation may either be compulsory (sometimes referred to as a creditors' liquidation or receivership following bankruptcy, which may result in the court creating a "liquidation trust"; or sometimes a court can mandate the appointment of a liquidator e.g. wind-up order in Australia) or voluntary (sometimes referred to as a shareholders ...