current liabilities


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current liabilities

pl n
(Accounting & Book-keeping) business liabilities maturing within a year
Translations

current liabilities

[ˈkʌrntˌlaɪəˈbɪlɪtɪz] npl (Fin) → passività fpl correnti
References in periodicals archive ?
The share of insurance reserves in the current liabilities of 7 insurance companies made up 73.
It can be used to introduce students to the ratio of operating cash flow to average current liabilities, a lesser known, but useful short-term-liquidity metric.
Two possible approaches could fix the current distorted liquidity picture: focusing on the trading cycle by taking CPLTD out of current liabilities; or developing a new "current ratio" that leaves CPLTD with current liabilities but calculates CPFA and reports it with current assets.
For example, a current ratio of 5 shows you have five times the current assets you need to cover the current liabilities.
It is also true that all current liabilities seldom require immediate disbursement.
13, Presentation of Current Assets and Current Liabilities, which do not provide a structure for financial statement presentation and are not consistent with the IASC framework for the preparation and presentation of financial statements.
Also, by adding current liabilities to the indicated market value of invested capital, you can estimate the economic market value of a firm's total assets, both tangible and intangible.
The amount and timing of the above-described distributions are dependent upon a variety of factors, including the timing of winding up the Company's business, the amount of any indemnification payments, and the costs, expenses and time involved in satisfying the Company's current liabilities and obligations, and those incurred by the Company following the closing of the asset sale.
Current law limits the deduction to 100 percent of the plan's current liabilities, but the new rules will allow deductions up to 150 percent of current liabilities.

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