3.2 Key competencies, capabilities, and resources
3.2.1 Key competencies and capabilities
Key Keyword Focused Anchor Text from External Links
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External Link Popularity
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Introduction
Formed in 1985 from a merger of Houston Natural Gas and Internorth, Enron Corporation was the first nationwide natural gas pipeline network. Over time, the firm’s business focus shifted from the regulated transportation of natural gas to unregulated energy trading markets. Enron thought that there was more money to be made in buying and selling financial contracts linked to the va
does not mean the business ends.
Unlimited Liability
Each partner is personally and individually liable for all partnership liabilities.
Characteristics of Partnerships
Co-ownership of Property
Each partner has a claim on total assets.
This claim does not attach to specific assets.
All net income or net loss is shared equally by the partners, unless otherwise stated in the partnership agreement.
Financial Accounting
IFRS 4th Edition
Weygandt ●Kimmel ●Kieso
Chapter 10
Current Liabilities
4Copyright 2019 John Wiley & Son, Inc.
What is a Current Liability?
Accounting for Current Liabilities
A debt that a company expects to pay
1.from existing current assets or through the creation of
other current liabilities, and
회사의유동자산으로1년혹은영업주기내갚아야할빚
2.wit
liability
Co-ownreship of property
Organization with
Partnership Characteristics
PART
2
001 characteristics
Regular partnership
1
Small capital
Small danger
001 characteristics
Limited partnership
2
General partner
Limited partner
001 characteristics
Limited liability partnership
3
001 characteristics
To protect
the partner from the error
Medical
Large law firm
etc
Purpose
Example
Limited liabili