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  2. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    In financial accounting, a liability is a quantity of value that a financial entity owes. More technically, it is value that an entity is expected to deliver in the future to satisfy a present obligation arising from past events. [1] The value delivered to settle a liability may be in the form of assets transferred or services performed.

  3. Account (bookkeeping) - Wikipedia

    en.wikipedia.org/wiki/Account_(bookkeeping)

    The classification of accounts into real, personal and nominal is based on their nature i.e. physical asset, liability, juristic entity or financial transaction. The further classification of accounts is based on the periodicity of their inflows or outflows in the context of the fiscal year: Income is a short term inflow during the fiscal year.

  4. IFRS 4 - Wikipedia

    en.wikipedia.org/wiki/IFRS_4

    Generally, IFRS 4 permitted companies to continue previous accounting practices for insurance contracts, but did enhance the disclosure requirements. [3] IFRS 4 defines an insurance contract as a "contract under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event ...

  5. Types of Risk-Affecting Assets and Liabilities - AOL

    www.aol.com/finance/types-risk-affecting-assets...

    Business firms use a financial analysis technique called asset vs. liability management (ALM) to mitigate risk due to a mismatch in their assets and liabilities. A mismatch occurs when assets and ...

  6. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Property and liability insurance companies, with conforming changes as of May 1, 2005 full-text: 41-17: 2006: Property and liability insurance companies, with conforming changes as of September 1, 2006 full-text: 41-18: 2008: Property and liability insurance companies, with conforming changes as of May 1, 2008 full-text: 41-19: 2009

  7. Guide to homeowners insurance - AOL

    www.aol.com/finance/guide-homeowners-insurance...

    These policies, also known as condo insurance, typically cover the interior of your unit, personal property, personal liability, guest medical payments and loss of use.

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