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  2. Additional funds needed - Wikipedia

    en.wikipedia.org/wiki/Additional_Funds_Needed

    Additional funds needed (AFN) is a financial concept used when a business looks to expand its operations. Since a business that seeks to increase its sales level will require more assets to meet that goal, some provision must be made to accommodate the change in assets.

  3. Liability (financial accounting) - Wikipedia

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

    Examples of types of liabilities include: money owing on a loan, money owing on a mortgage, or an IOU. Liabilities of sectors of USA economy, 1945-2017, based on flow of funds statistics of the Federal Reserve System. Liabilities are debts and obligations of the business they represent as creditor's claim on business assets.

  4. IAS 37 - Wikipedia

    en.wikipedia.org/wiki/IAS_37

    IAS 37 establishes the definition of a provision as a "liability of uncertain timing or amount", and requires that all the following conditions be fulfilled before a provision can be recognized: the entity currently has a liability as a result of a past event; an outflow of resources is likely to be needed to settle the liability; and

  5. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities. [4] Another way to look at the balance sheet equation is that total assets equals liabilities plus owner's equity.

  6. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Buying assets by borrowing money (taking a loan from a bank or simply buying on credit) 3 − 900 − 900 Selling assets for cash to pay off liabilities: both assets and liabilities are reduced 4 + 1,000 + 400 + 600 Buying assets by paying cash by shareholder's money (600) and by borrowing money (400) 5 + 700 + 700 Earning revenues 6 − 200 ...

  7. International Financial Reporting Standards - Wikipedia

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

    Asset: A present economic resource controlled by the entity as a result of past events which are expected to generate future economic benefits. Liability: A present obligation of the entity to transfer an economic resource as a result of past events. Equity: The residual interest in the assets of the entity after deducting all its liabilities.

  8. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    Analysts may modify ("recast") the financial statements by adjusting the underlying assumptions to aid in this computation. For example, operating leases (treated like a rental transaction) may be recast as capital leases (indicating ownership), adding assets and liabilities to the balance sheet. This affects the financial statement ratios. [10]

  9. Proposal (business) - Wikipedia

    en.wikipedia.org/wiki/Proposal_(business)

    Business proposals are often a key step in a complex sales process, where a buyer considers more than price in a purchase. [1] A proposal puts the buyer's requirements in a context that favors the seller's products and services, and educates the buyer about the seller's capability to satisfy their needs. [2]

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