Thus the part of payments for long-term reflected in the balance sheet as the obligation is subtracted from the sum of these obligations. In this example subject to payment in the next registration period
In the conditions of an intense financial situation and a lack of working capital the company can try to the short-term debt in long-term that will allow to delay its payment for the account of the current assets. In
The name of the given type of bills (noninterest-bearing notes) in many respects conditional character as the sum of percent or the income on them is all the same paid. It is only not specified on the bill in the form of percent, and joins in its par value which is subject to payment at the time of repayment of the bill. The borrower using such bill does not receive thus the overall par value of the bill (money or non-monetary assets), and receives a difference between the par value and the sum of percent on the bill. That is the cost of the resources received by the borrower is equal to the present cost of the sum of the bill. This circumstance caused one more name of interest-free bills — the discounted bills (discounted notes).
a certain event will arise or will not arise or. events. Permission of uncertainty can confirmation of acquisition of an asset or decrease in the obligation or loss or depreciation of an asset or adoption of the obligation"
If it is difficult to define a market rate of percent on an of the published quotations and other company of information which is available in a, it can be calculated, knowing market price of the asset received instead of the bill, at of tables of future or current cost.
If percent or a principal debt on a long-term are subject to payment in the next registration period, in the balance sheet of the company the corresponding sums are specified as the current obligation, for example: