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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 accounts". [23] FRS 105 is a Financial Reporting Standard applicable to the Micro-entities Regime. [24]
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 ...
Office Open XML (OOXML) format was introduced with Microsoft Office 2007 and became the default format of Microsoft Excel ever since. Excel-related file extensions of this format include:.xlsx – Excel workbook.xlsm – Excel macro-enabled workbook; same as xlsx but may contain macros and scripts.xltx – Excel template.xltm – Excel macro ...
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 ]
[[Category:Country data templates of micronations]] to the <includeonly> section at the bottom of that page. Otherwise, add <noinclude>[[Category:Country data templates of micronations]]</noinclude> to the end of the template code, making sure it starts on the same line as the code's last character.
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Financial document viewer (Przeglądarka dokumentów finansowych) (in Polish) [73] - the official free viewer of financial documents that allows downloading financial documents of an entity entered in the Register of Entrepreneurs of the National Court Register, in particular financial statements, reports on activities, resolutions on the ...