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A knowledge balance sheet is a management and reporting instrument used to identify and describe an organisation’s intellectual capital. It seeks to improve
Knowledge_balance_sheet
Tool for representing pros and cons
A decisional balance sheet or decision balance sheet is a tabular method for representing the pros and cons of different choices and for helping someone
Decisional_balance_sheet
Knowledge: what is known, understood, proven; information and products of learning
(list) Chief knowledge officer Knowledge balance sheet Knowledge ecosystem Knowledge mobilization Knowledge organization (effort) Knowledge organization
Outline_of_knowledge
Formal record of financial activities
financial statements accompanied by a management discussion and analysis: A balance sheet reports on a company's assets, liabilities, and owners' equity at a
Financial_statement
Recording a business transaction as debit and credit
Wolfram; Kirchner, Thomas (2020). Bookkeeping and Balance Sheet: With Special Consideration of Balance Sheet Tax Law and Tax Law Profit Determination for Sole
Double-entry_bookkeeping
Professional credential
internal) Budget preparation & reporting Manage general ledger and balance sheets Forecasting Company investment decision making Costing analysis Risk
Certified Management Accountant
Certified_Management_Accountant
Recording economic information
Archived from the original on 27 May 2016. Retrieved 25 March 2016. Knowledge guide to UK Accounting Standards, ICAEW, 2014, archived from the original
Accounting
Measure of the number of times inventory is sold or used in a time period
Management Accounting Principles Financial statements Annual report Balance sheet Cash-flow Equity Income Management discussion Financial statement analysis
Inventory_turnover
Goods held for resale
inventory can appear a mixed blessing, since it counts as an asset on the balance sheet, but it also ties up money that could serve for other purposes and requires
Inventory
Business methods and processes
satisfaction, Product failure, Integrity, Reputational risk; Internal Poaching; Knowledge drain Strategic risks Competition, Social trend, Capital availability
Enterprise_risk_management
Accounting principles and rules
and later the FASB, believing that the private sector had the proper knowledge, resources, and talents. In 1939, urged by the SEC, the AICPA appointed
Generally Accepted Accounting Principles (United States)
Generally_Accepted_Accounting_Principles_(United_States)
Professional designation for accountants
TOPP trainees can thus become Chartered Accountants with a more limited knowledge and experience of auditing than those who undergo the TIPP programme,
Chartered_accountant
Analyst of business risk and uncertainty
management of risk and uncertainty. These risks can affect both sides of the balance sheet and require asset management, liability management, and valuation skills
Actuary
Nietzsche's philosophical ideas
Critical Balance-Sheet. Brill, 2020. p. 391 Losurdo, D. (2002) Nietzsche, the Aristocratic Rebel: Intellectual Biography and Critical Balance-Sheet. Brill
Philosophy of Friedrich Nietzsche
Philosophy_of_Friedrich_Nietzsche
Concept of having more than one person required to complete a task
required. In essence, SoD implements an appropriate level of checks and balances upon the activities of individuals. R. A. Botha and J. H. P. Eloff in the
Separation_of_duties
Exchange format for business information
appearing in the Balance Sheets and Income Statements. This rule does not only disallow the addition of elements with opposite balance attributes—they
XBRL
Sheet of paper on which one performs work
investors, and accountants track a company's financial statements, balance sheets, and other data on worksheets. In spreadsheet programs like LibreOffice
Worksheet
Simulation of ice sheet change
surface mass balance. When the second IPCC assessment report came out in 1996, the beginning of both 2D and 3D modelling was shown with ice sheets. The 1990s
Ice-sheet_model
Chemical element with atomic number 29 (Cu)
levels are closely regulated in both prokaryotic and eukaryotic cells to balance critical physiological need but avoid toxicity. Copper is an essential
Copper
Private US organization for accounting
standard requires organizations to include lease obligations on their balance sheets, and affects all companies and other organizations that lease assets
Financial Accounting Standards Board
Financial_Accounting_Standards_Board
Independent, objective assurance and consulting activity
as a "management training ground" to provide employees with a deeper knowledge of the company's operations before they are rotated into a management
Internal_audit
Segment of Antarctic ice sheet
West Antarctic Ice Sheet (WAIS) is the sector of the Antarctic Ice Sheet covering West Antarctica. The WAIS is a marine ice sheet, as the majority of
West_Antarctic_Ice_Sheet
Profession giving information to reduce risk
consulting services, an accountant generally uses their professional knowledge to make recommendations for a future event or a procedure, such as the
Assurance_services
Power through control of communications
Monopolies of knowledge arise when the ruling class maintains political power through control of key communications technologies. The Canadian economic
Monopolies_of_knowledge
Length of time it takes a company to convert resource inputs to cash flows
period in question" is estimated as the average of its levels in the two balance-sheets that surround the period: (Lt1+Lt2)/2. To estimate its Rate, note that
Cash_conversion_cycle
Roman military expedition
understand the course of the war and assumed that the reader had extensive knowledge of the context. Moreover, the enormous literary condensation of the text
Germanicus's expedition into Germania
Germanicus's_expedition_into_Germania
Declaration made to auditors
Examples may include situations involving contingent liabilities or off-balance-sheet liabilities. The person issuing the letter should have the appropriate
Management_representation
Field of business administration, part of the internal accounting system of a company
financial statement reporting for the valuation of income statement and balance sheet line items such as cost of goods sold (COGS) and inventory valuation
Management_accounting
Independent examination of an organization
representation of its financial position by examining information such as bank balances, bookkeeping records, and financial transactions. Due to constraints, an
Audit
Professional designation
education, experience and assessments designed to build on your existing knowledge and career achievements: Those who live in North America, Central America
Chartered Global Management Accountant
Chartered_Global_Management_Accountant
Instrument for measuring, keeping or indicating time
around 1300 in Europe, which kept time with oscillating timekeepers like balance wheels. Traditionally, in horology (the study of timekeeping), the term
Clock
nature of many knowledge products and processes, in combination with the increasing importance of their value in corporate balance sheets leads to a growing
Intellectual capital management
Intellectual_capital_management
English actor (born 1996)
reinterpretation of the character. Homecoming focused on Parker, as he tries to balance being a high-school student and a superhero. To prepare, Holland attended
Tom_Holland
Partnership between a government and private company
of financing new or refurbished public sector assets outside their balance sheet. While PPP financing comes from the private sector, these projects are
Public–private_partnership
contract. Gardner sends out a trial balloon in the form of a draft Green Sheet (Investment Term) to see how the market might react to a sovereign debt
List_of_Traders_episodes
Digital asset using a distributed ledger
Within a proof-of-work system such as bitcoin, the safety, integrity, and balance of ledgers are maintained by a community of mutually distrustful parties
Cryptocurrency
British regulatory body establishing company account preparation practices
website, as archived by the National Archive. Retrieved 27 January 2015. Knowledge guide to UK Accounting Standards on ICAEW website. Retrieved 6 December
Generally Accepted Accounting Practice (UK)
Generally_Accepted_Accounting_Practice_(UK)
US financial risk assessment
in practice as the "significant account analysis." Accounts with large balances are generally presumed to be significant (i.e., in-scope) and require some
SOX 404 top–down risk assessment
SOX_404_top–down_risk_assessment
2001 accounting scandal
use accounting limitations to misrepresent earnings and modify the balance sheet to indicate favorable performance. The combination of these issues later
Enron_scandal
Processes through which companies combine or transfer ownership
calculated by referring to the company's share price and components on its balance sheet. The valuation methods described above represent ways to determine value
Mergers_and_acquisitions
Central banking system of the US
its balance sheet every Thursday. Below is the balance sheet as of 8 April 2021[update] (in billions of dollars): In addition, the balance sheet also
Federal_Reserve
Type of business with small personnel numbers
following definition of staff headcount and either the turnover or balance sheet total definitions: In July 2011, the European Commission said it would
Small_and_medium_enterprises
Expression emphasizing the importance of cash assets in economics
A company could have a large amount of accounts receivables on its balance sheet which would also increase equity, but the company could still be short
Cash_is_king
Conspiracy theory about the Pearl Harbor attack
Harbor advance-knowledge conspiracy theory is an unproven conspiracy theory alleging that U.S. government officials had advance knowledge of Japan's 1941
Pearl Harbor advance-knowledge conspiracy theory
Pearl_Harbor_advance-knowledge_conspiracy_theory
Province of Canada
establish themselves on the lands of Quebec, arriving after the Laurentide Ice Sheet melted roughly 11,000 years ago. From them, many ethnocultural groups emerged
Quebec
American rock band (1972–1999; 2003–2020)
11 years: 5150 in 1986, OU812 in 1988, For Unlawful Carnal Knowledge in 1991, and Balance in 1995. The group released a double-platinum live album, Live:
Van_Halen
Critical thresholds in climate science
over the ice sheet in the form of snow during the winter, which would freeze on the surface, and this increase in the surface mass balance (SMB) counteracts
Tipping points in the climate system
Tipping_points_in_the_climate_system
German football manager (born 1973)
Kimmich and Leon Goretzka reportedly on the basis of a lack of defensive balance and wanted to recruit a specialist holding midfielder: a deal to sign João
Thomas_Tuchel
Large door on a garage that accommodates vehicles entering and exiting
these reasons. Sheet doors Sheet doors are a variation of rolling doors where the upward acting portion of the door is made from a single sheet, or several
Garage_door
DC Comics superhero
publishers. The corporate mind, ever focused on the bottom line of the balance sheet, favored bland "house styles" of rendering..." Eury et al. (2006). The
Superman
demand for information on corporate political spending. Firms, however, balance the benefits of voluntary disclosure against the costs, which may include
Voluntary_disclosure
confederacies, and empires. These societies possessed varying levels of knowledge in fields such as engineering, architecture, mathematics, astronomy, writing
Indigenous peoples of the Americas
Indigenous_peoples_of_the_Americas
Conservative political initiative in the United States
insurance undermines bank depositors' incentive to monitor their banks' balance sheet. Another goal is to ban the US deployment of a Central bank digital
Project_2025
Period of rapid progress in AI
Nominal interest rate Real interest rate Yield curve/Inverted Recession Balance sheet Depression Global Rolling Shapes Stagflation Shock Demand Supply Credit
AI_boom
Sea level variations over geological time scales
of meltwater flowing from ice sheets to the sea. The change in the total mass of ice on land, called the mass balance, is important because it causes
Past_sea_level
to perform tasks and roles to standards expected in the workplace. The knowledge, skills and professional values required of a CGA are reflected in a list
Certified_General_Accountant
American photographer and environmentalist (1902–1984)
early photos already showed careful composition and sensitivity to tonal balance. In letters and cards to family, he wrote of having dared to climb to the
Ansel_Adams
Recent shrinking of glaciers due to global warming
the mass balance of the ice sheet that is their source. The net loss in volume and hence sea level contribution of the Greenland Ice Sheet (GIS) has
Retreat of glaciers since 1850
Retreat_of_glaciers_since_1850
Ongoing theorised stock market bubble
Nominal interest rate Real interest rate Yield curve/Inverted Recession Balance sheet Depression Global Rolling Shapes Stagflation Shock Demand Supply Credit
AI_bubble
Ghost Burger (voiced by Jason Topolski) is a hamburger wearing a ghost sheet. Koala Kopter (voiced by Carlos Alazraqui) is a plastic, Australian-accented
List_of_Toy_Story_characters
following his "retirement". After fulfilling his lifelong goal of "making balance" by wiping out half of the Universe, he teleports to the planet and smiles
Features of the Marvel Cinematic Universe
Features_of_the_Marvel_Cinematic_Universe
Term used in economics
nature of many knowledge products and processes, in combination with the increasing importance of their value in corporate balance sheets leads to a growing
Intellectual_capital
character, who was originally listed with the name Agent Althea Rice on casting sheets, "rolling around in his head" for a long time. In preparation for the role
List of Agents of S.H.I.E.L.D. characters
List_of_Agents_of_S.H.I.E.L.D._characters
Class of animals
the inner ear, and the inner ear that helps in hearing and keeping their balance. Unlike humans and other mammals, snakes do not possess an outer ear, a
Reptile
2025 US extrajudicial deportation
with the judicial branch in a way that could threaten the constitutional balance of power". Despite courts having ordered the federal authorities to facilitate
Deportation of Kilmar Abrego Garcia
Deportation_of_Kilmar_Abrego_Garcia
Curling controversy
their broom supplier, Balance Plus, and got them to develop their own brush heads to rival the icePads. Teams affiliated with Balance Plus debuted them at
Broomgate
Period of major glaciations of the Northern Hemisphere (115,000–12,000 years ago)
both began with the formation of the Arctic ice cap. The Antarctic ice sheet began to form earlier, at about 34 Mya (million years ago), in the mid-Cenozoic
Last_Glacial_Period
Conceptual framework
science, the knowledge can be principle negotiable and changeable but in accounting, standards are pre-established in the allowable form of knowledge which must
Philosophy_of_accounting
Development bank in Cologne, Germany
development companies. The pooling of financing capacities and in-house knowledge leads to broader developmental efficacy and greater sustainability. KfW
German_Investment_Corporation
15th c. Franciscan Friar, mathematician and publisher of accounting treatise
organization's balance sheet and income statement, respectively. He demonstrated year-end closing entries and proposed that a trial balance be used to prove
Luca_Pacioli
American media franchise
incredible resonance of what Kevin Feige is doing with Marvel, and the balance of full-bodied entertainment. That it's both credible and emotional, action-packed
Masters_of_the_Universe
President of Mexico since 2024
investigate what he described as electoral fraud. The group analyzed tally sheets and used data from the Preliminary Electoral Results Program (PREP), concluding
Claudia_Sheinbaum
side. The supposed "darkness" of the far side of the moon is a light-as-knowledge metaphor referring to the opaqueness of its features - prior to 20th-Century
List of common misconceptions about science, technology, and mathematics
List_of_common_misconceptions_about_science,_technology,_and_mathematics
Rise of land masses after glacial period
ice sheets in Greenland and Antarctica to melt and global sea level to rise. Therefore, monitoring sea level rise and the mass balance of ice sheets and
Post-glacial_rebound
Investment behavior
between the asset prices and balance sheets, and investors' preference for liquidity. The idea is that if investors' balance sheets depend on asset prices under
Flight-to-quality
Levee in Indus Valley. 2600 BC: Balance weights and scales, from the Fourth Dynasty of Egypt; examples of Deben (unit) balance weights, from reign of Sneferu
Timeline of historic inventions
Timeline_of_historic_inventions
Bird embryo eaten from egg shell
work, a large market for balut would develop. Controversies arose as knowledge of the food spread around the Southeast Asian countries and then globally
Balut_(food)
1966 studio album by the Beatles
machines were placed in the studio's control room, alongside the producer and balance engineer, rather than in a dedicated machine room. The Beatles' new recording
Revolver_(Beatles_album)
American entrepreneur (born 1992)
other customers. He also claimed to have only skimmed the "dishonest" balance sheets that Alameda's CEO sent to lenders and the defense made a great effort
Sam_Bankman-Fried
First Nation government in Yukon, Canada
During the years following the Klondike Gold Rush, the Hän worked to find a balance between their traditional lifestyle and the ways of the newcomers. Yukon
Trʼondëk Hwëchʼin First Nation
Trʼondëk_Hwëchʼin_First_Nation
Austrian fugitive businessman (born 1980)
authorities in the Wirecard scandal, in which the company inflated its balance sheet, eventually leading to the company's collapse in 2020. Marsalek's last
Jan_Marsalek
American multinational professional services
process outsourcing (BPO), while after, BPO accounted for 70% with the balance in research and analytics and advisory services. In 2011, EXL expanded
EXL_Service
Void between celestial bodies
of the cardiovascular system, decreased production of red blood cells, balance disorders, and a weakening of the immune system. Lesser symptoms include
Outer_space
is inevitable and seeks to unleash mass murder to bring humanity into 'balance', Lore attempts to capture Hattie so that Eteon can use the virus to further
List of Fast & Furious characters
List_of_Fast_&_Furious_characters
2003 aviation accident in Benin
passenger manifest and the weight of the hold baggage. The weight and balance sheets, all of which were from the previous owner Alpha Omega Airlines, were
UTA_Flight_141
Capital city of Canada
17 June 2026. Harder, Isabel (24 June 2024). "How does Mechanicsville balance gentrification with preserving its history?". Retrieved 17 June 2026. "Ottawa
Ottawa
2000 animated Disney film by Mark Dindal
Andean culture, although one that prompts critical discourse regarding the balance between cultural inspiration and narrative integrity. The soundtrack of
The_Emperor's_New_Groove
Technique to assess process effectiveness
of the organisation that is being examined as they have the greatest knowledge of how the processes operate. The two common techniques for performing
Control_self-assessment
Country in West Africa
December 2020. International Institute for Strategic Studies (2012). Military Balance 2012. Routledge. ISBN 978-0-429-33356-9. OCLC 1147908458. Jessup, John
Ivory_Coast
2025 film by Madeline Sharafian, Domee Shi, and Adrian Molina
Communiverse, a place where aliens from different worlds share their knowledge. Other ambassadors mistakenly declare him a candidate for ambassador,
Elio_(film)
Financial transaction and a type of debtor finance
obtain cash. Certain companies factor accounts when the available cash balance held by the firm is insufficient to meet current obligations and accommodate
Factoring_(finance)
American business executive (1968–2024)
leave. She was often quoted as talking about the importance of finding the balance between family and career. In addition to her American citizenship, Wojcicki
Susan_Wojcicki
shot in the right eye, but manages to recover and adapts in the moral balance until the arrival of Negan. Before the war against the Saviors, Carl hatches
List of The Walking Dead (TV series) characters
List_of_The_Walking_Dead_(TV_series)_characters
Uncontrolled fire in forests or open spaces
balanced by water absorbed from the soil, humidity, or rain. When this balance is not maintained, often as a consequence of droughts, plants dry out and
Wildfire
News. Retrieved 26 July 2024. "Earth's climate swings increasingly out of balance". World Meteorological Organization. 2026. Retrieved 27 May 2026. "Weather
List_of_weather_records
Country primarily in North America
admitted Missouri as a slave state and Maine as a free state, attempted to balance the desire of northern states to prevent the expansion of slavery into
United_States
physical and spirit worlds—can master all four elements and thus bring balance to the world, but has been missing for the past 100 years. During this
List of Avatar: The Last Airbender characters
List_of_Avatar:_The_Last_Airbender_characters
U.S. presidential administration since 2025
The New York Times. ProQuest 3202859086. Retrieved May 18, 2025. "Fact Sheet: President Donald J. Trump Secures $200 Billion in New U.S.-UAE Deals and
Second presidency of Donald Trump
Second_presidency_of_Donald_Trump
American actress and singer (1987–2020)
Pedersen, Erik (November 14, 2018). "ReFrame Gives 62 TV Shows Its Gender-Balance Seal Of Approval; Group's First Small-Screen Stamps". Deadline. Retrieved
Naya_Rivera
Device that cools air through the evaporation of water
utilize the energy in the air, like directing the exhaust air through two sheets of double glazed windows, thus reducing the solar energy absorbed through
Evaporative_cooler
KNOWLEDGE BALANCE-SHEET
KNOWLEDGE BALANCE-SHEET
Surname or Lastname
English and French
English and French : from Old French blanche ‘fair’, ‘white’, feminine form of blanc (see Blanc). The surname may have arisen from a nickname or from a personal name derived from this word.
Girl/Female
Hindu
Balanced
Female
Spanish
Spanish form of French Blanche, BLANCA means "white."
Surname or Lastname
English and Scottish (of Norman origin)
English and Scottish (of Norman origin) : habitational name from Valence in Drôme, France, which probably has the same origin as Valencia.
Male
English
 English name derived from the Old French word lance, LANCE means "lance (the weapon)." Compare with another form of Lance.
Boy/Male
Arabic, Muslim, Pakistani
Balance
Boy/Male
Indian
Balanced
Female
French
French name BLANCHE means "white."Â
Girl/Female
Tamil
Sammita | ஸமà¯à®®à¯€à®¤à®¾
Balanced
Sammita | ஸமà¯à®®à¯€à®¤à®¾
Boy/Male
Indian
Balance, Scales
Boy/Male
Arabic, Muslim
Balance; Scales
Surname or Lastname
English
English : metonymic occupational name for someone who used a balance (scales), Anglo-French and Middle English balaunce, from Old French balance.
Male
French
 Old French form of German Lanzo, LANCE means "land." Compare with another form of Lance.
Boy/Male
American, Anglo, Australian, British, Chinese, Christian, Danish, English, French, German, Jamaican, Latin
Land; A Lance; A Light Spear
Girl/Female
Italian Spanish American
White; shining. AFrench Blanche.
Boy/Male
Muslim
Balance, Scales
Boy/Male
French, German, Hebrew, Hindu, Indian, Sanskrit
A Balance
Boy/Male
Muslim
Balance, Scales
Boy/Male
Arabic, Australian, Danish, German, Muslim, Turkish
Balance
Female
English
English variant spelling of French Blanche, BLANCH means "white."
KNOWLEDGE BALANCE-SHEET
KNOWLEDGE BALANCE-SHEET
Male
Swedish
Norwegian and Swedish form of Old Norse Guðbrandr, GUDBRAND means "God's sword."
Boy/Male
Gujarati, Hindu, Indian, Kannada, Malayalam, Marathi, Oriya, Sanskrit, Telugu
God of Love
Surname or Lastname
English
English : unexplained.
Male
Polish
Pet form of Polish Rościsław, ROSTEK means "usurp-glory."
Boy/Male
Muslim/Islamic
Crown of religion
Girl/Female
Arabic, Muslim
Lady; Mistress
Male
English
Anglicized form of Hebrew Kenanyah, CHENANIAH means "Jehovah establishes" or "whom Jehovah defends." In the bible, this is the name of a Levite who was the chief of the Temple singers who conducted the music when the Ark of the Covenant was moved from the house of Obed-edom to Jerusalem.
Boy/Male
Indian, Punjabi, Sikh
Full of God's Grace
Girl/Female
Hindu
(Celebrity Name: Madhoo (Roja))
Boy/Male
Irish Celtic
noble.
KNOWLEDGE BALANCE-SHEET
KNOWLEDGE BALANCE-SHEET
KNOWLEDGE BALANCE-SHEET
KNOWLEDGE BALANCE-SHEET
KNOWLEDGE BALANCE-SHEET
n.
A balance wheel, as of a watch, or clock. See Balance wheel (in the Vocabulary).
n.
Act of keeping a balance, or state of being balanced; equipoise.
n.
To support on a narrow base, so as to keep from falling; as, to balance a plate on the end of a cane; to balance one's self on a tight rope.
v. t.
To furnish with a valance; to decorate with hangings or drapery.
n.
To move toward, and then back from, reciprocally; as, to balance partners.
n.
An equality between the sums total of the two sides of an account; as, to bring one's accounts to a balance; -- also, the excess on either side; as, the balance of an account.
n.
To bring to an equipoise, as the scales of a balance by adjusting the weights; to weigh in a balance.
v. t.
To acknowledge.
v. i.
Scope of information; cognizance; notice; as, it has not come to my knowledge.
n.
A movement in dancing. See Balance, v. i., S.
v. i.
That familiarity which is gained by actual experience; practical skill; as, a knowledge of life.
n.
Conversation; discourse; talk; diction; phrase; as, in legal parlance; in common parlance.
n.
One who balances, or uses a balance.
v. i.
To have equal weight on each side; to be in equipoise; as, the scales balance.
v. i.
Sexual intercourse; -- usually preceded by carnal; as, carnal knowledge.
v. t.
To of or admit the knowledge of; to recognize as a fact or truth; to declare one's belief in; as, to acknowledge the being of a God.
imp. & p. p.
of Valance
n.
To contract, as a sail, into a narrower compass; as, to balance the boom mainsail.
imp. & p. p.
of Balance