Liability Analysis in Accounting

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Investopedia.com: Long Term Liabilities
Information on long term liabilities.

 
Fool.com: Current Liabilities
The article entitled, 'How to Read a Balance Sheet,' defines accounts payable, accrued expenses, income tax payable, short-term notes payable and portion of long-term debt payable.

 
Fool.com: Current Liabilities Explained
The article entitled, 'Current Liabilities Explained Back to Basics, Part V,' was published February 2000.

 
Determining the Future Value Of Stock Options
An introductory article by Business Valuation Services that describes the process of valuing employee stock option plans.

 
Harcourt College: Current Liabilities & Contingencies
The reporting of current liabilities is the topic for this Company Profiles page.

 
Accounting Measurement & Employment Contracts: Current Value Reporting
This paper explores the effects of one aspect of accounting systems, namely the method of valuation of assets and liabilities, on the structure of incentives. Written by Robert P. Magee and published in 1978.

 
Current Liabilities & Contingencies
This chapter from 'Intermediate Accounting, Ninth Edition' focuses on current liabilities and was written by Catherine Katagiri, 1999.

 
University of Louisville: Off-Balance-Sheet Financing
Information on off-balance-sheet financing.

 
Valparaiso University: Current Liabilities
Slide presentation presenting definitions and information on current liabilities.

 
The "Invisible" Balance Sheet
This page uses the 'full' balance sheet of the Australian management consulting and recruitment firm Morgan & Banks as an accounting example.

 
Classification of Current Assets & Current Liabilities
Specific recommendations for current classification is outlined by the Farm Financial Standards Council.

 
AICPA Special Committee on Financial Reporting
The Committee's charge was to recommend (1) the nature of information that should be made available to others by management and (2) the extent to which auditors should report on the various elements of that information. The Committee completed i.

 
Foundation for Enterprise Development: Deferred Compensation
This article was published by William M. Mercer, Incorporated, in the Compensation Committee Review Newsletter, Issue 30, February 13, 1997.

 
Houghton Mifflin: Current Liabilities & the Time Value of Money
Houghton Mifflin presents this informational slide series covering current liabilities, written by Belverd Needles and Marian Powers.

 
What are Long-term Liabilities?
This article presented by Extel, defines long-term liabilities.

 
CCH Business Owner's Toolkit: Balance Sheet Template
The page provides a downloadable file containing a Microsoft Excel (version 4.0 and above) spreadsheet template.

 
What are current liabilities?
This article presented by Extel, defines current liabilities.

 
Investopedia.com: Current Liabilities
Information on current liabilities.

 
Theories & Further Information About Current Assets & Liabilities
This article presented by Extel, defines current ratio and acid test ratio.

 
College of Eastern Utah: Off-Balance-Sheet Financing
Information on off-balance-sheet financing.

 
Worksheet Current Assets & Liabilities
Online worksheet for calculating current assets and liabilities, presented by Extel.

 
California State University Stanislaus: Types of Current Liabilities
Information on types of current liabilities.

 
Aswath Damadoran: Accounting for Operation Leases (pdf)
A discussion of accounting for operating leases (pdf version, requires Adobe Acrobat).

 
HDR: Off-Balance-Sheet Financing
Information on the advantages and features of off-balance-sheet financing (synthetic lease).

 
Investopedia.com: Other Long Term Liability
Defines the term 'other long term liabilities.'

 
CCH Business Owner's Toolkit: Current Liabilities
Defines current liabilities as obligations that are due within one year.

 
Worksheet on Long-Term Liabilities
Online worksheet for calculating long-term liabilities, presented by Extel.

 
California State University Stanislaus: Off-Balance-Sheet Financing
Information on off-balance-sheet financing.

 
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