ACCOUNTING INSOLVENCY
найдено в "Investment dictionary"
Accounting Insolvency: translationA situation where the value of a company's liabilities exceeds its assets. Accounting insolvency looks only at the firm's balance sheet, deeming a company "insolvent on the books" when its net worth appears negative.Accounting insolvency is a different approach to standard insolvency. The latter involves a firm missing or being unable to make a debt-servicing payment, while the former examines the firm's balance sheet.
When a firm appears to be insolvent on the books, it is likely the debtholders will force a response. The company may attempt to restructure the business to alleviate its debt obligations, or be placed in bankruptcy by the debtholders.
найдено в "Англо-русском экономическом словаре"
Учетная неплатежеспособность.Суммарные обязательства превышают суммарные активы. Компания с негативной чистой стоимостью неплатежеспособна по балансу.Инвестиционная деятельность.
найдено в "Financial and business terms"
accounting insolvency: translationTotal liabilities ( liability) exceed total assets. A firm with a negative net worth is insolvent on the books. Bloomberg Financial Dictionary
найдено в "Financial and business terms"
Accounting insolvency: translationTotal liabilities exceed total assets. A firm with a negative net worth is insolvent on the books. The New York Times Financial Glossary