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www.macpa.org Assets: Property, contracts, and MACPA Professional Issues Update - Fall 2013 Edition

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www.macpa.org
Assets: Property, contracts, and
investments owned by a company,
regarded as having value and
available to meet debts,
commitments, or legacies.

Liabilities: Debts and
obligations arising
from past
transactions and
events

Net Assets:The residual net
worth of assets minus
liabilities. If net assets are
negative you are considered
insolvent as your obligations
are more than you own.

Assets > Liabilities =
Financially Healthy Company

How a CPA looks at a publicly traded
company’s financials

Publicada em: Negócios

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