Public Business Entities Balance Sheet Structure
Guidelines for balance sheets of public business entities are given by the International Accounting Standards Board and numerous country-specific organizations/companys.
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, cars, etc.
Read more about this topic: Balance Sheet
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