- The removal from the balance sheet of assets and liabilities that had previously been recognized in the financial statements of a company. Derecognition is a key aspect of off-balance-sheet finance. Financial Reporting Standard 5 sets out the following outcomes in relation to assets: complete derecognition; no derecognition; partial derecognition.
Accounting dictionary. 2014.
Look at other dictionaries:
derecognition — See recognised trade union. Related links recognised trade union Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
derecognition — See derecognize. * * * … Universalium
derecognition — noun The act or process of derecognizing … Wiktionary
derecognition — derecogniˈtion noun • • • Main Entry: ↑derecognize … Useful english dictionary
Dartmouth College Greek organizations — Αlpha Chi Αlpha, 2005. Dartmouth College is host to many Greek organizations and a sign … Wikipedia
Franklin & Marshall College — Infobox University name=Franklin Marshall College motto=Lux et Lex (Latin: Light and Law ) established=1787 type=Private liberal arts college endowment=$362.9 million [cite news | last = | first = | coauthors = | title =College and University… … Wikipedia
Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual … Wikipedia
List of Statutory Rules of Northern Ireland, 2001 — This is an incomplete list of Statutory Rules of Northern Ireland in 2001.1 100* Specified Risk Material (Amendment) Order (Northern Ireland) 2001 S.R. 2001 No. 1 * General Dental Services (Amendment) Regulations (Northern Ireland) 2001 S.R. 2001 … Wikipedia
Democratic Party of Virginia — Chairman Brian J. Moran House leader Ward Armstrong Minority leader, Kenneth R. Plum Caucus leader … Wikipedia
Continental Freemasonry — Part of a series of articles on Freemasonry Core Articles Freemasonry · Grand Lodge · Masonic Lodge · Masonic Lodge Officers · Grand Master · Prince Hall Freemasonry · Regular Masonic jurisdictions · Continen … Wikipedia