| AICPA Special Committee on Financial Reporting | Rating: 8 / 10 |
| 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 its work in September, 1994. |
| http://www.rutgers.edu/Accounting/raw/ai... |
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| Aswath Damadoran: Accounting for Operation Leases (pdf) | Rating: 2 / 10 |
| A discussion of accounting for operating leases (pdf version, requires Adobe Acrobat). |
| http://www.stern.nyu.edu/~adamodar/pdfil... |
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| California State University Stanislaus: Off-Balance-Sheet Financing | Rating: 9 / 10 |
| Information on off-balance-sheet financing. |
| http://panopticon.csustan.edu/3120/14/sl... |
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| California State University Stanislaus: Types of Current Liabilities | Rating: 8 / 10 |
| Information on types of current liabilities. |
| http://panopticon.csustan.edu/3110/13/ts... |
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| CCH Business Owner's Toolkit: Balance Sheet Template | Rating: 2 / 10 |
| The page provides a downloadable file containing a Microsoft Excel (version 4.0 and above) spreadsheet template. |
| http://www.toolkit.cch.com/tools/balshe_... |
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| CCH Business Owner's Toolkit: Current Liabilities | Rating: 6 / 10 |
| Defines current liabilities as obligations that are due within one year. |
| http://www.toolkit.cch.com/pops/P99_06_7... |
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| Classification of Current Assets & Current Liabilities | Rating: 2 / 10 |
| Specific recommendations for current classification is outlined by the Farm Financial Standards Council. |
| http://www.ffsc.org/guidelines/ca_cl.htm |
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| Current Liabilities & Contingencies | Rating: 5 / 10 |
| This chapter from "Intermediate Accounting, Ninth Edition" focuses on current liabilities and was written by Catherine Katagiri, 1999. |
| http://panoptic.csustan.edu/3110/13/ |
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| Determining the Future Value Of Stock Options | Rating: 7 / 10 |
| An introductory article by Business Valuation Services that describes the process of valuing employee stock option plans. |
| http://www.bvs-inc.com/articles/determin... |
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| Fool.com: Current Liabilities | Rating: 3 / 10 |
| 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. |
| http://www.fool.com/School/Valuation/Cur... |
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| Fool.com: Current Liabilities Explained | Rating: 2 / 10 |
| The article entitled, "Current Liabilities Explained Back to Basics, Part V," was published February 2000. |
| http://www.fool.com/dripport/2000/drippo... |
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| Foundation for Enterprise Development: Deferred Compensation | Rating: 0 / 10 |
| This article was published by William M. Mercer, Incorporated, in the Compensation Committee Review Newsletter, Issue 30, February 13, 1997. |
| http://www.fed.org/onlinemag/may97/compe... |
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| Harcourt College: Current Liabilities & Contingencies | Rating: 5 / 10 |
| The reporting of current liabilities is the topic for this Company Profiles page. |
| http://www.harcourtcollege.com/accountin... |
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| Houghton Mifflin: Current Liabilities & the Time Value of Money | Rating: 5 / 10 |
| Houghton Mifflin presents this informational slide series covering current liabilities, written by Belverd Needles and Marian Powers. |
| http://www.college.hmco.com/accounting/n... |
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| Investopedia.com: Current Liabilities | Rating: 8 / 10 |
| Information on current liabilities. |
| http://www.investopedia.com/terms/c/curr... |
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| Investopedia.com: Long Term Liabilities | Rating: 8 / 10 |
| Information on long term liabilities. |
| http://www.investopedia.com/terms/l/long... |
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| Investopedia.com: Other Long Term Liability | Rating: 7 / 10 |
| Defines the term "other long term liabilities." |
| http://www.investopedia.com/terms/o/othe... |
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| The "Invisible" Balance Sheet | Rating: 9 / 10 |
| This page uses the "full" balance sheet of the Australian management consulting and recruitment firm Morgan & Banks as an accounting example. |
| http://www.sveiby.com/articles/IntangAss... |
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| Theories & Further Information About Current Assets & Liabilities | Rating: 2 / 10 |
| This article presented by Extel, defines current ratio and acid test ratio. |
| http://www.bized.ac.uk/dataserv/extel/no... |
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| Valparaiso University: Current Liabilities | Rating: 6 / 10 |
| Slide presentation presenting definitions and information on current liabilities. |
| http://www.valpo.edu/cba/ACC311/powerpoi... |
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| What are current liabilities? | Rating: 4 / 10 |
| This article presented by Extel, defines current liabilities. |
| http://www.bized.ac.uk/dataserv/extel/no... |
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| What are Long-term Liabilities? | Rating: 2 / 10 |
| This article presented by Extel, defines long-term liabilities. |
| http://www.bized.ac.uk/dataserv/extel/no... |
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| Worksheet Current Assets & Liabilities | Rating: 6 / 10 |
| Online worksheet for calculating current assets and liabilities, presented by Extel. |
| http://www.bized.ac.uk/dataserv/extel/no... |
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| Worksheet on Long-Term Liabilities | Rating: 4 / 10 |
| Online worksheet for calculating long-term liabilities, presented by Extel. |
| http://www.bized.ac.uk/dataserv/extel/no... |
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