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Chapter 7
The Balance Sheet – Assets
From: Financial Skills for Professionals
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This chapter provides an overview of different types of assets that appear on a balance sheet. Assets that are discussed include cash, cash equivalents, restricted cash, marketable securities, accounts receivable, inventories, prepaid expenses, property and equipment, intangible assets, goodwill, patents, copyright and tradements.
Contributors
Vern Krishna
Vern Krishna, CM, QC, FRSC, FCPA, has earned a B Comm (Manchester), MBA, LLB (Alberta), DCL (Cambridge), and LLM (Harvard). He is now a Professor of Law at the University of Ottawa. He is also Of Counsel, Tax Chambers LLP (Toronto). Professor Krishna is Queen’s Counsel, a member of the Order of Canada, a recipient of the Queen’s Diamond Jubilee Medal, the Governor General’s 125th Anniversary Medal, and a Fellow of the Royal Society (Canada). He has been a Bencher of the Law Society of Upper Canada since 1991 and served as its Treasurer from 2001–03. Professor Krishna is the author of seventeen texts in law, including, most recently, Volumes 1 (Personal) and 2 (Corporate) of The Fundamentals of Canadian Income Tax, Income Tax Law (2012), three volumes on general taxation, corporate taxation, and international taxation in Halsbury’s Laws of Canada, and the Editor of Canada’s Tax Treaties. He is listed in Who’s Who, and Lexpert has recognized him in Best Lawyers in Canada in Tax Law, Estates and Trusts, and Appellate Advocacy.
