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11.3 Accounts and notes payable
Publication date: 14 Nov 2019
us Financial statement presentation guide 11.3
Figure FSP 11-1 includes the separate balance sheet disclosures required by S-X 5-02(19)(a) for accounts and notes payable. It also references the section in this guide where each item is discussed in more detail.
Figure FSP 11-1
S-X 5-02(19)(a) required balance sheet disclosures
S-X 5-02(19)(a) required balance sheet disclosures
Description
| Section
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Trade creditors
| |
Banks for borrowings
| |
Holders of commercial paper
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Factors or other financial institutions for borrowings
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Related parties
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Underwriters, promoters, and employees
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Others
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The SEC regulations allow for amounts payable to banks, factors, or other financial institutions for borrowings and to holders of commercial paper to be either separately stated on the balance sheet or disclosed in the footnotes.
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