IFA - begrippen

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29 Terms

1
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Property Plant Equipment

Non-Current Asset

2
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Investment Property

Non-Current Asset

3
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Long-Term Investment

Non-Current Asset

4
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Goodwill

Non-Current Asset

5
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Intangible assets

Non-Current Asset

6
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Deferred income task assets

Non-Current Asset

7
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Inventory

Current Assets

8
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Accounts Receivable - Trade

Current Assets

9
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Accounts Receiveable - Other

Current Assets

10
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Current Taxes Receiveable

Current Assets

11
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Prepaid Expenses

Current Assets

12
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Short-Term Investment

Current Assets

13
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Cash and Cash Equivelant

Current Assets

14
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Owners' investment (share capital)

Owner's Equity

15
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Legal reserve

Owner's Equity

16
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Revaluation reserve

Owner's Equity

17
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Other

Non-Current Liabilities

18
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Prior retained earnings

Owner's Equity

19
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Net income for the year

Owner's Equity

20
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Long-term debt (borrowings)

Non-Current Liabilities

21
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Deferred income taks liabilities

Non-Current Liabilities

22
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Accounts payable - Trade

Current Liabilities

23
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Accounts payable - Other

Current Liabilities

24
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Unearned revenu

Current Liabilities

25
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Short-term loans / borrowings

Current Liabilities

26
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Current portion of long-term debt

Current Liabilities

27
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Current income taxes payable

Current Liabilities

28
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Accrued salaries and wages

Current Liabilities

29
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Provisions

Current Liabilities