liabilities


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Related to liabilities: Current liabilities, Assets and Liabilities, Accrued liabilities, Contingent liabilities

liabilities,

n.pl the claims against a corporation. They include accounts and wages and salaries payable, dividends declared payable, accrued taxes payable, and fixed or long-term liabilities, such as mortgage bonds, debentures, and bank loans.
liabilities, current,
n.pl the short-term debts and obligations that must be paid within a period of 1 year.
References in periodicals archive ?
Observing similar assets or liabilities to determine whether the market discount rate has changed.
The question is whether those obligations qualify as liabilities or as equity instruments.
It will also be in a position to raise the issue of additional minimum liabilities, and their impact on the company's credit standing, during collective bargaining over pension increases.
By recognising that liabilities, not market benchmarks, are the correct measure of a pension plan's ability to meet its obligations to pensioners, we can more closely match the client's liabilities over time, reducing the risk of over- or under-funding.
After 1998, a taxpayer's liability must be one of the enumerated liabilities under the statute to qualify as an SLL.
The EITF reached a consensus that termination benefits and relocation costs should be recognized as liabilities assumed as of the consummation date of the purchase business combination and included in the allocation of the acquisition cost if all of the following criteria are met:
If the disregarded entity has a payment obligation for more than one partnership liability, the partnership must allocate net value among the partnership's liabilities in a reasonable and consistent manner, taking into account their relative priorities.
FAS 156 requires all separately recognized servicing assets and servicing liabilities to be initially measured at fair value, if practicable.
The LLC was designated as an Additional Insured, so it was covered for both known and unknown environmental liabilities.
George Passantino, a senior fellow at the Reason Foundation in Los Angeles, acknowledged the fund gains, but noted that the county issued $2 billion in pension bonds in 1994 to pay the plan's unfunded liabilities, a debt the county will not pay off until 2010-11.
This Statement requires employers to disclose a description of the termination benefit arrangement, the cost of the termination benefits (required in the period in which the employer becomes obligated if that information is not otherwise identifiable from information displayed on the face of the financial statements), and significant methods and assumptions used to determine termination benefit liabilities.
Asset/Liability Management: Process of matching the characteristics and duration of the liabilities associated with in-force contracts to the characteristics and duration of assets used to fund these liabilities.