Non self liquidating debt

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It is called a self-liquidating loan because the proceeds from the sale of the assets provide the capital with which the debtor may repay the loan.

False economy: if most people now accept that shares do not reflect the true value of a company, why does FRS17 reinforce the idea that they do?

David Allen explains why the world of pensions is in turmoil.

The company borrows money to buy more materials to take advantage of the increasing demand of the busy season.

Then when business slows down the company will have less of a need for borrowed funds to finance short-term assets like inventory accounts – the need for financing will decline as the need for inventory declines.

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