ONTOLOGY EXPLORER
ledger account classifier - liabilities
<https://spec.edmcouncil.org/fibo/ontology/FBC/ProductsAndServices/ClientsAndAccounts/LedgerAccountClassifier-Liabilities>
プロパティと値
| プロパティ | 値 |
|---|---|
| source | "'Conceptual Framework for Financial Reporting', September 2024, Financial Accounting Standards Board (FASB)." |
| type | NamedIndividual |
| type | LedgerAccountClassifier |
| label | "ledger account classifier - liabilities" |
| definition | "classifier for ledger accounts used to track present obligations of an entity to transfer an economic benefit" |
| explanatoryNote | "Liabilities are obligations whose settlement is expected to involve transferring assets, providing services, or other outflows of resources." |
| explanatoryNote | "Liabilities commonly have features that help identify them. For example, many liabilities require the obligated entity to pay cash to one or more identified other entities. Liabilities may not require an entity to pay cash but may require the entity to convey other assets, provide services, or transfer other economic benefits or to be ready to do so." |
| isMemberOf | LedgerAccountClassificationScheme |
| isDefinedIn | LedgerAccountClassificationScheme |
| hasTextValue | "Liabilities" |
この項目への参照
このグラフ内での参照はありません。