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liabilities, 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, the short-term debts and obligations that must be paid within a period of 1 year.
References in periodicals archive ?
It is generally determined as of the earlier of the (1) first date occurring on or after the date on which the requirement to determine a disregarded entity's net value arises for which the partnership otherwise determines a partner's share of partnership liabilities under Regs.
Fair value measurement method -- Measure servicing assets or servicing liabilities at fair value at each reporting date and report changes in fair value in earnings in the period in which the changes occur.
In California, taxpayers are on the hook for an estimated $110 billion to $185 billion in unfunded pension and benefit liabilities.
The objective of this Statement is to provide guidance to governmental employers for measuring, recognizing, and reporting liabilities and expense/expenditures related to all termination benefits, including voluntary termination benefits, without limitation as to the period of time during which the benefits are offered, and involuntary termination benefits.
Policyholder Surplus (PHS): Sum remaining after all liabilities are deducted from assets.
These liabilities and responsibilities are equally applicable to information issues.
In a stock acquisition, the continuing or merged entity arguably retains all liabilities including potential unclaimed property exposure.
Tillinghast developed what it thought would be a reasonable method to measure insurance liabilities based on the fair-value approach, and ran tests across various property/casualty balance sheets, finding results that "varied widely," depending on business mix, lines of business and other elements that distinguish one insurer from another.
As an alternative to existing audit procedures, landlords with Outstanding Liabilities will be given the option of requesting an Accelerated Audit.
Peracchi contributed two parcels of real estate that were encumbered by liabilities that exceeded his adjusted basis in the properties by $566,807.
By 1989, the SEC began to agitate for fuller disclosure of environmental liabilities to shareholders and the public.
AIG), today introduced AIG Healthcare Security & Liability Insurance, a portfolio of coverages designed to protect healthcare companies from liabilities and costs related to the negligent handling of private data.