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BNET Business Dictionary
- Balance Sheet
- a financial report stating the total assets, liabilities, and owners' equity of an organization at a given date, usually the last day of the accounting period. The debit side of...
- Balance Sheet definition on BNET »
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- Identifying Capital and Operating Leases
- Payments for leased corporate assets must be accounted for in financial statements, to accurately reflectthe company's financial obligations. There are two accounting methods, one for each type of lease: "operating" or "capital."The FASB Financial Accounting Standards Board has developed objective criteria to help managers identify the type of lease based...
- Articles 2007-08-13
- Preparing a Balance Sheet
- The balance sheet is a financial statement produced periodically, normally at the end of a calendar or financial year, and normally within an annual report. It showcases the company by measuring its financial health. Its production is a legal requirement in most countries. It is usually greeted enthusiastically by stockholders...
- Articles 2007-07-16
- Assessing Assets
- Assets, the resources a company uses to carry out its business and create income, include cash, shares, accounts receivable, inventory, property, equipment and machinery, and certain intangibles like brand marks and patents, agreements, copyrights and goodwill.Any successful business must continually assess, monitor and make the best use of its assets...
- Articles 2007-07-03
- IP improves balance sheet.(International Paper Co.)(Brief article)
- International Paper IP, Memphis, Tenn., has strengthened its balance sheet by more than $7 billion since undertaking a transformation plan in mid-2005 to become a more profitable, more focused company. International Paper IP, Memphis, Tenn., has strengthened its balance sheet by more...
- Research articles 2007-01-06
- El Paso Gets Back to Basics, Looks to Strengthen Its Balance Sheet
- El Paso Gets Back to Basics, Looks to Strengthen Its Balance Sheet El Paso Gets Back to Basics, Looks to Strengthen Its Balance Sheet
- Research articles 2002-02-21
- MIRADA PLC - Half-yearly Report.
- Mirada plc formerly YooMedia plc Interim results for the six months to 31 December 2007 Mirada plc ("Mirada" or "the Company"), the AIM quoted interactive media and games group announces interim results for the six months to Mirada plc formerly YooMedia plc...
- Research articles 2008-03-31
- Accounting reform and its effect on pensions; Ask a Benefit Actuary.(Perspective)(Column)
- Byline: William J. Miner Q: What might the next round of pension accounting reform mean to my company? A: Just as pension plan sponsors have been getting accustomed to recent reforms-funding reform in the Pension Protection Act and accounting r ...
- Research articles 2007-04-23
- Retiree costs pack a wallop; New rules on booking liabilities could slash equity at Boeing, Cat, Navistar, others.(Markets)
- Byline: BOB TITA Billions of dollars in unfunded pension and retiree health care obligations are threatening the balance sheets of some large local companies. Boeing Co., Caterpillar Inc., Deere & Co. and Navistar International Corp. are am Byline: BOB TITA...
- Research articles 2005-12-19
- A footnote no longer; Accounting changes slash companies' book value.(News)
- Byline: PAUL MERRION A new accounting rule on retirement benefit liabilities is sort of like a neutron bomb, blasting billions of dollars off corporate balance sheets without changing how business fundamentals are viewed. Boeing Co. disclosed la Byline: PAUL MERRION ...
- Research articles 2006-11-06
- Alltel bets bundling, balance sheet keep it in game. (News).
- NEW YORK--Alltel Corp., which raised $1.25 billion in the public capital markets last week to help finance pending wireline and wireless acquisitions, is betting that its sound balance sheet and bundled service offering position it well for the ine NEW YORK--Alltel Corp., which raised...
- Research articles 2002-05-06
- ISO review serves as wake-up call.(Insurance Services Office Inc. report about financial health of insurance industry)
- A review by the Insurance Services Office Inc. of first-quarter operating results for the three months that ended March 31, continues to underscore the degree to which the industry has undermined its underwriting template and balance sheet. Indeed, s A review by the Insurance Services Office...
- Research articles 2000-07-17
- What today's balance sheet tilt means. (analysis of the effects of the Financial Accounting Standards Board's Statements 87 and 96 )
- The shift in emphasis from income statements to balance sheets by the Financial Accounting Standards Board FASB will introduce more complexity and volatility in the area of corporate financial reporting. The move to recognize fluctuations in assets and The shift in emphasis from income statements to balance sheets by the...
- Research articles 1989-09-01
- FUNDING TRANSFER;DaimlerChrysler may outsource part of $4 billion.
- STUTTGART, Germany -- DaimlerChrysler AG over the next few months will consider hiring external investment managers for European and possibly international equities for its recently launched E4 billion ($4 billion) pension trust. The group announc STUTTGART, Germany -- DaimlerChrysler AG over the next...
- Research articles 1999-12-27
- Alt. market discovering financial re. (alternative risk funding markets using reinsurance techniques)
- Corporate America is discovering financial and finite-risk insurance products. Financial reinsurance techniques which have been used so successfully by primary insurers to cap liability, smooth out losses and manage their balance sheets in numer Corporate America is discovering financial and finite-risk...
- Research articles 1995-11-20
- Latest Elan moves fail to restore confidence. (News).(Brief Article)
- THE BELEAGUERED Irish pharmaceutical firm Elan Corp. announced last week a further shakeup in its top management and a plan to infuse cash into its balance sheet. Saddled with debt and struggling from the collapse of its stock following allegations THE BELEAGUERED Irish pharmaceutical...
- Research articles 2002-07-15
- Rating firms eye Munich acquisition.(Munich Reinsurance Co. acquisition of American Re Corp.)
- LONDON--While several ratings agencies believe Munich Re's proposed acquisition of American Re is likely to provide long-term benefits for the German reinsurer, they are also considering the potential short-term effects to its balance sheet, given the LONDON--While several ratings agencies believe Munich Re's proposed acquisition of...
- Research articles 1996-08-26
- Cable & Wireless PLC - Cable and Wireless plc - IFRS Briefing.
- Announcement UPDATE ON ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ('IFRS') PART I (Part II of this document contains detailed reconciliations between the UK GAAP and IFRS numbers shown below. It is available from the Cable & WireAnnouncement UPDATE ON ADOPTION...
- Research articles 2005-03-31
- Ratings cuts dog Motorola; Strategy, balance sheet draw skepticism.(News)
- Byline: JULIE JOHNSSON As Wall Street cheers the rosy results recently posted by Motorola Inc., flaws in the electronics giant's finances and business model continue to cloud its future. When Schaumburg-based Motorola pushed up an earnings relea Byline: JULIE JOHNSSON ...
- Research articles 2003-10-20
- Return of healthy balance sheet has Wall St. noticing Invacare. (previously troubled company cuts costs, obtains recommendations for its stock) (company profile)
- Return of healthy balance sheet has Wall St. noticing invacare Invacare Corp.'s aggressive cost-cutting spree has done more than clean up its loss-riddled balance sheet. For the first time, the Elyria-based home health-care equipment maker has turReturn of healthy balance sheet has...
- Research articles 1986-10-06
- Blueprint for post-retirement benefits. (Employee Benefits Report)
- Blueprint For Post-Retirement Benefits With responses ranging from predictions of Armageddon to inertia, Corporate America awaits the Financial Accounting Standards Board's completion of its regulation of how businesses treat their post-employment mBlueprint For Post-Retirement Benefits With responses ranging from predictions of...
- Research articles 1990-04-30
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