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March 18, 2026The Accounting Review

Classification and Terminology of Individual Balance-Sheet Items.

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Authors

EFE. I. Fjeld

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Implication

Study analyzes classification of balance sheet items in industrial companies, suggesting improved reporting practices.

Key Points

  • The aim is to examine how individual items are classified in balance sheets and clarify relevant terminology.
  • Analyzed 587 balance sheets from annual reports of industrial companies on the NY Stock Exchange.
  • Reviewed classification of inventories and fixed assets.
  • Identified instances of combined asset values in balance sheets.
  • In 390 out of 570 statements with inventories, no classification of inventory content was provided.
  • 323 statements reported tangible fixed assets as a single amount.
  • In 131 cases, values of land and buildings were combined, totaling 454 instances where land was included with other asset values.

Cite This Study

E. I. Fjeld (1936) studied this question.

synapsesocial.com/papers/69ba429c4e9516ffd37a3100https://doi.org/10.2308/tar-7076465
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A NEW LOOK AT THE CLASSIFICATION OF INVENTORIES.1960
  2. 2BALANCE-SHEET FORM AND CLASSIFICATION IN CORPORATE REPORTS.1936
  3. 3TENDENCIES IN BALANCE SHEET CONSTRUCTION.1926
  4. 4CAPITAL AND SURPLUS IN THE CORPORATE BALANCE SHEET.1939
  5. 5THE CLASSIFICATION OF CORPORATE STOCK EQUITIES.1961