Sentences with phrase «balance sheet items»

Since the mid-1980s, when a number of cranks argued that the balance sheet of the US needed to be laid bare, including off balance sheet items like Social Security and Medicare, there came a statutory requirement that there would be a Financial Report of the US Government.

Since the mid-1980s, when a number of cranks argued that the balance sheet of the US needed to be laid bare, including off balance sheet items like Social Security and Medicare, there came a statut...

Quality investors argue the usage of non-current balance sheet items, or the loss of effectiveness in investing on changes in analyst estimates.

(Please ignore the treatment of goodwill, advertising, R&D, you get the idea though...) To soften the blow on the income statement, changes in the value of many balance sheet items don't get run through net income, but through accumulated other comprehensive income, so that income can reflect sustainable earnings power, in theory.

Let's tot this up with the other key Balance Sheet items, plus the secondary listing cash raised.

I think you would also want to take out non operating balance sheet items, such as cash (on the asset side) and interest bearing debt on the liability side to get to net operating assets — these are products of capital allocation, not operations... I guess this gets close to an ROIC measure, but like you mentioned gross profit is much «cleaner» so I imagine this measure would be better at predicting operational profitability and hence future returns.

I like the business model and understand the basic business, but am not yet well versed with reading and deciphering balance sheet items and insurance industry specific metrics - although I'm getting there

So the conclusion seems to be for each company book value must be calculated to account for off balance sheet items (capitalize operating leases, bring SPE's on sheet) and remove goodwill that can't be sold off separately.

An extensive review of the sales records, reconciling them to purchases and stock, analysing work in progress and long term contracts, modelling customer purchasing patterns, and an analytical review of debtors and creditors, showed that the directors had fraudulently inflated sales by recording sales before goods despatched, hid increases in debtors in fixed assets and other balance sheet items, and had double counted invoices and proformas relating to the same sales.

These balance sheet items can be quickly turned into cash, if necessary, to pay current expenses of the business

The financial regulatory system operates de facto on a national basis monitoring major financial institutions operating within the national territory, deciding on detailed rules and interpretations governing inter alia the definition of riskiness of assets, the computation of capital, on and off balance sheet items and so on; it also in principle takes a view of the systemic risks which may arise within the national financial system.

The cost of running the canal runs about $ 87 million annually for operations and debt — a balance sheet item the Thruway Authority could do without.

In summary, the distinction in accounting treatment under IAS 17 is that for an operating lease, the customer lessee records only expenses, not a balance sheet item.

They are thinking of it as a balance sheet item, but many have not yet considered that it needs to become an income statement item upon retirement.

A balance sheet item.

A balance sheet item that represents the excess of the company's assets over its liabilities and shows shareholder's interest in the company.

Not only do we make working capital and other asset - based loans, but we provide ongoing advice and guidance on how best to access your balance sheet items to provide for long - term asset - based financing.

The central question is this: how often do we want to re-estimate the value of balance sheet items, and if they change, how should they be reflected in the income statement?

Using the balance sheet item of net assets (book) gives a measure of liquidation value.

It levels the playing field when dealing with institutional defendants where a negative cost award is simply a balance sheet item not bankruptcy.