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Abstract
13.1. A balance sheet is a statement, drawn up at a particular point in time, of the values of assets owned and of the financial claims - liabilities - against the owner of those assets. A balance sheet may be drawn up for institutional units, institutional sectors and the total economy.
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13.1. A balance sheet is a statement, drawn up at a particular point in time, of the values of assets owned and of the financial claims - liabilities - against the owner of those assets. A balance sheet may be drawn up for institutional units, institutional sectors and the total economy.
Key concepts: Balance sheet, Point (geometry), Balance (ability), Business, Off-balance-sheet, Income statement, Statement (logic), Accounting