- On-balance sheet item
- Refer instead to On-balance sheet account.
International financial encyclopaedia . 2014.
On-balance sheet item
Look at other dictionaries:
Off-balance sheet item — A balance which is not reported in the balance sheet … International financial encyclopaedia
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Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
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item — / aɪtəm/ noun 1. something for sale ♦ we are holding orders for out of stock items we are holding orders for goods which are not in stock ● Please find enclosed an order for the following items from your catalogue. 2. a piece of information ●… … Marketing dictionary in english
item — / aɪtəm/ noun 1. something for sale ♦ we are holding orders for out of stock items we are holding orders for goods which are not in stock ● Please find enclosed an order for the following items from your catalogue. 2. a piece of information ●… … Dictionary of banking and finance
extraordinary item — An unusual and unexpected one time event that must be explained to shareholders in an annual or quarterly report, e.g., write down for a discontinued operation, employee fraud, a lawsuit, or other one time events. Results are often presented with … Financial and business terms
balancing item — / bælənsɪŋ ˌaɪtəm/, balancing figure / bælənsɪŋ ˌfɪgə/ noun an item introduced into a balance sheet to make the two sides balance … Dictionary of banking and finance
Exceptional Item — Charges incurred that must be noted on a company s balance sheet, in accordance with GAAP principles. Even though they are considered to be part of ordinary business charges, exceptional items must be disclosed due to their sheer size or… … Investment dictionary
Stockholder equity — Balance sheet item that includes the book value of ownership in the corporation. It includes capital stock, paid in surplus, and retained earnings. The New York Times Financial Glossary * * * stockholder equity stockholder equity ➔ equity * * *… … Financial and business terms
