Here are a few examples of line items on a balance ... and shareholder equity in the accounting records at a specific time. The balance sheet includes outstanding expenses, accrued income ...

The current assets account is a balance sheet line item ... and equipment are all examples of non-current assets because they can take a significant amount of time to sell. Non-current assets ...

This paper reviews the use of balance sheet analysis in the Fund’s bilateral surveillance and introduces some practical examples of how it can be deepened. Recent evaluations of IMF ...