Editing Balance sheet (section)

==Sample==
The following balance sheet is a very brief example prepared in accordance with [[IFRS]]. It does not show all possible kinds of assets, liabilities and equity, but it shows the most usual ones. Because it shows [[Goodwill (accounting)|goodwill]], it could be a [[Consolidated financial statement|consolidated]] balance sheet. Monetary values are not shown, summary (subtotal) rows are missing as well.

Under IFRS items are always shown based on liquidity from the least liquid assets at the top, usually land and buildings to the most liquid, i.e. cash. Then liabilities and equity continue from the most immediate liability to be paid (usual account payable) to the least i.e. long-term debt such as mortgages and owner's equity at the very bottom.<ref name=IFRSvUSGAAP>{{cite web |url=http://accounting-financial-tax.com/2008/06/ifrs-vs-gaap-balance-sheet-and-income-statement/ |format=web |title=IFRS VS GAAP: BALANCE SHEET AND INCOME STATEMENT |publisher=Accounting-financial-tax.com |access-date=2016-05-14 |archive-date=2019-04-30 |archive-url=https://web.archive.org/web/20190430083040/http://accounting-financial-tax.com/2008/06/ifrs-vs-gaap-balance-sheet-and-income-statement/ |url-status=dead }}</ref>

 '''Consolidated Statement of Finance Position of XYZ, Ltd.'''
 ''' As of 31 December 2025'''

 '''[[Asset|ASSETS]]'''
  '''Non-Current Assets ([[Fixed Asset]]s)'''
   [[Property, Plant and Equipment]] (PPE)
      ''Less : [[Accumulated Depreciation]]''
   [[Goodwill (accounting)|Goodwill]]
   [[Intangible asset|Intangible Assets]] (Patent, Copyright, Trademark, etc.)
      ''Less : Accumulated Amortization''
   Investments in [[Financial assets]] due after one year
   [[Consolidation (business)|Investments]] in [[Associate company|Associates]] and [[Joint venture|Joint Ventures]]
   Other Non-Current Assets, e.g. [[Deferred Tax]] Assets, [[Finance lease|Lease Receivable]] and Receivables due after one year
 
  '''[[Current Asset]]s'''
   [[Inventory|Inventories]]
   [[Prepaid Expense]]s
   Investments in [[Financial assets]] due within one year
   Non-Current and Current Assets [[Available for sale|Held for sale]]
   [[Accounts Receivable]] (Debtors) due within one year
      ''Less : [[Bad debt|Allowances for Doubtful debts]]''
   [[Cash and Cash Equivalents]]

 '''{{anchor|Total assets|Balance sheet total}}TOTAL ASSETS''' (this will match/balance the total for Liabilities and Equity below)

 '''LIABILITIES and EQUITY'''
  '''Current Liabilities (Creditors: amounts falling due within one year)'''
   [[Accounts Payable]]
   Current Income [[Tax]] Payable
   Current portion of Loans Payable
   [[Provision (accounting)|Short-term Provisions]]
   Other Current Liabilities, e.g. [[Deferred income]], [[Security deposit]]s
 
  '''Non-Current Liabilities (Creditors: amounts falling due after more than one year)'''
   [[Loan]]s Payable
   [[Security (finance)|Issued Debt Securities]], e.g. Notes/Bonds Payable
   [[Deferred Tax]] Liabilities
   [[Provision (accounting)|Provisions]], e.g. Pension Obligations
   Other Non-Current Liabilities, e.g. [[Finance lease|Lease Obligations]]
 
  '''EQUITY'''
   '''[[Paid-in Capital]]'''
     [[Share capital|Share Capital]] ([[Common stock|Ordinary Shares]], [[Preferred stock|Preference Shares]])
     [[Share Premium]]
       ''Less: [[Treasury Share]]s''
   '''[[Retained Earnings]]'''
   '''[[Revaluation of fixed assets|Revaluation Reserve]]'''
   '''[[Reserve (accounting)|Other Accumulated Reserves]]'''
   '''[[Accumulated Other Comprehensive Income]]'''
  
   '''[[Minority interest|Non-Controlling Interest]]'''

 '''TOTAL LIABILITIES and EQUITY''' (this will match/balance the total for Assets above)