Aufsätze Ökonomik

Aufsätze Pädagogik

Aufsätze Sozialethik


Prof. Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.

Abhandlungen über Johann Heinrich Jung-Stilling

Nachtodliche Belehrungen zur Ökonomik

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Nachtodliche Belehrungen zur Philosophie

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Balance sheet in older documents also bilance and finito (balance)

In the narrower sense, the systematic comparison of assets and liabilities, of assets and liabilities; the closing of accounts on a reporting date. – Due to the double-entry accounting practice, which has been adopted worldwide by all businesses, a balance sheet is formally always in equilibrium. Strictly speaking, there can therefore be no such thing as a “negative balance sheet”. Nevertheless, this term is often used when liabilities exceed assets. – In the broader sense of IFRS, the financial statements as a whole: the financial report (balance sheet, income statement, statement of changes in equity, cash flow statement, notes to the financial statements, auditor’s report, etc.) – See balance sheet cosmetics, accounting, creative, enforcement, financial report, financial reporting, uniform electronic format, crystallization, invoice filing, factual design, ultimate factoring. – Cf. ECB Monthly Bulletin of December 2008, pp. 26 ff. (Bank balance sheets in the euro area; overviews), Deutsche Bundesbank Monthly Bulletin of December 2010, p. 43 (Balance sheet ratios of German companies since 2007; p. 45: source reference to relevant long data series) and the respective December report of the Deutsche Bundesbank.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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