It is an asset for which the enterprise does not have an unconditional right to defer payment beyond a year after the balance sheet date.

企业无权自主地将清偿推迟至资产负债表日后一年以上。

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In the first of a four-part series looking beyond the balance sheet, FORBES examines brands.

FORBES: Beyond the balance sheet.

For the sixth installment in our Beyond the Balance Sheet series, we turned to New York marketing consultants Vivaldi Partners.

FORBES: Beyond the Balance Sheet

In this installment of our Beyond the Balance Sheet series we offer several nontraditional ways of comparing retailers.

FORBES: Magazine Article