book liability

book liability
бухгалтерские пассивы
Сумма стоимостей находящихся в обращении или готовящихся к выпуску ценных бумаг и других обязательств, которая отражается в бухгалтерской отчетности компании.

Англо-русский словарь по инвестициям. 2014.

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Смотреть что такое "book liability" в других словарях:

  • BOOK OF THE COVENANT — (Heb. Sefer ha Berit), name derived from Exodus 24:7 ( And he took the book of the covenant, and read it aloud to the people.… ), and usually taken to refer to the legal, moral, and cultic corpus of literature found in Exodus 20:22–23:33. This… …   Encyclopedia of Judaism

  • Book of business (law) — Book of business is common parlance in the legal services sector and refers to the collection of clients that a lawyer (usually a partner) has assembled throughout his or her career. It is often used to refer to the valuation of such client… …   Wikipedia

  • Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… …   Wikipedia

  • book value — The value at which an asset is carried and reported on the owner s balance sheet. For debt securities, the current book value may be the purchase price plus accretion ( in the case of securities purchased at a discount) or the purchase price… …   Financial and business terms

  • book value — 1) See net book value 2) = net asset value The value of a company calculated as that of its total assets less intangible assets and liability The information required to calculate the book value is all in the balance sheet However, it can be very …   Big dictionary of business and management

  • Book debt — Debt Debt, n. [OE. dette, F. dette, LL. debita, fr. L. debitus owed, p. p. of debere to owe, prop., to have on loan; de + habere to have. See {Habit}, and cf. {Debit}, {Due}.] 1. That which is due from one person to another, whether money, goods …   The Collaborative International Dictionary of English

  • Limited liability — is a concept whereby a person s financial liability is limited to a fixed sum, most commonly the value of a person s investment in a company or partnership with limited liability. A shareholder in a limited company is not personally liable for… …   Wikipedia

  • Occupiers' Liability Act 1957 — Occupiers’ Liability Act 1957 Parliament of the United Kingdom …   Wikipedia

  • Vicarious liability — This article is about vicarious liability in private litigation; for vicarious liability in criminal law, see Vicarious liability (criminal). Vicarious liability is a form of strict, secondary liability that arises under the common law doctrine… …   Wikipedia

  • Occupiers' Liability Act 1984 — Parliament of the United Kingdom Long title An Act to amend the law of England and Wales as to the liability of persons as occupiers of premises for injury suffered by persons other than their visitors; and to amend the U …   Wikipedia

  • Limited Liability Act 1855 — For the history of introduction of the Act and early experience with its application, see: . The Limited Liability Act 1855 (18 19 Vict. c133) was an Act of the Parliament of the United Kingdom that first allowed limited liability for… …   Wikipedia


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