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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.
Balance 2016- WMAR; Author: Wikimedia Argentina: Software used: Microsoft® Word 2016: Date and time of digitizing: 15:22, 28 April 2017: File change date and time: 15:22, 28 April 2017: Conversion program: Microsoft® Word 2016: Encrypted: no: Page size: 612.12 x 792.12 pts; 792.12 x 612.12 pts; Version of PDF format: 1.5
The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.
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Universal Business Language (UBL), ISO/IEC 19845, is an open library of standard electronic business documents and information models for supply chain, procurement, and transportation such as purchase orders, invoices, transport logistics and waybills.
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In banking and accounting, the balance is the amount of money owed (or due) on an account. In bookkeeping, "balance" is the difference between the sum of debit entries and the sum of credit entries entered into an account during a financial period. [1] When total debits exceed the total credits, the account indicates a debit balance.
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