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  1. Differences between Shinjitai and Simplified characters - Wikipedia

    en.wikipedia.org › wiki › Differences_between_Shinjitai_and

    Some characters, whether simplified or not, look the same in Chinese and Japanese, but have different stroke orders. For example, in Japan, 必 is written with the top dot first, while the Traditional stroke order writes the 丿 first. In the ...

  2. New Zealand - Wikipedia

    en.wikipedia.org › wiki › New_Zealand

    New Zealand (Māori: Aotearoa [aɔˈtɛaɾɔa]) is an island country in the southwestern Pacific Ocean.It consists of two main landmasses—the North Island (Te Ika-a-Māui) and the South Island (Te Waipounamu)—and over 700 smaller islands, covering a ...

  3. Balance sheet - Wikipedia

    en.wikipedia.org › wiki › Balance_sheet
    • Types
    • Public Business Entities Structure
    • Substantiation
    • Sample

    A balance sheet summarizes an organization or individual's assets, equity and liabilities at a specific point in time. Two forms of balance sheet exist. They are the report form and account form. Individuals and small businesses tend to have simple balance sheets. Larger businesses tend to have more complex balance sheets, and these are presented in the organization's annual report. Large businesses also may prepare balance sheets for segments of their businesses.A balance sheet is often presented alongside one for a different point in time (typically the previous year) for comparison.

    Guidelines for balance sheets of public business entities are given by the International Accounting Standards Board and numerous country-specific organizations/companies. The standard used by companies in the USA adhere to U.S. Generally Accepted Accounting Principles (GAAP). The Federal Accounting Standards Advisory Board(FASAB) is a United States federal advisory committee whose mission is to develop generally accepted accounting principles (GAAP) for federal financial reporting entities. Balance sheet account names and usage depend on the organization's country and the type of organization. Government organizations do not generally follow standards established for individuals or businesses. If applicable to the business, summary values for the following items should be included in the balance sheet:Assets are all the things the business owns. This will include property, tools, vehicles, furniture, machinery, and so on.

    Balance sheet substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems. Balance sheet substantiation includes multiple processes including reconciliation (at a transactional or at a balance level) of the account, a process of review of the reconciliation and any pertinent supporting documentation and a formal certification(sign-off) of the account in a predetermined form driven by corporate policy. Balance sheet substantiation is an important process that is typically carried out on a monthly, quarterly and year-end basis. The results help to drive the regulatory balance sheet reporting obligations of the organization. Historically, balance sheet substantiation has been a wholly manual process, driven by spreadsh...

    The following balance sheet is a very brief example prepared in accordance with IFRS. It does not show all possible kinds of assets, liabilities and equity, but it shows the most usual ones. Because it shows goodwill, it could be a consolidatedbalance sheet. Monetary values are not shown, summary (subtotal) rows are missing as well. Under IFRS items are always shown based on liquidity from the least liquid assets at the top, usually land and buildings to the most liquid, i.e. cash. Then liabilities and equity continue from the most immediate liability to be paid (usual account payable) to the least i.e. long term debt such a mortgages and owner's equity at the very bottom.