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What is meant by Grouping or Marshalling a Balance Sheet ? Or, What is meany by Marshalling of Assets and Liabilities ? Or, What is meant by Marshalli

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What is meant by Grouping or Marshalling a Balance Sheet ?
Or, What is meany by Marshalling of Assets and Liabilities ?
Or, What is meant by Marshalling ?
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Grouping of Balance Sheet means putting items of similar nature under a common heading. Marshalling of Balance Sheet means arranging the assets and liabilities in a particular order, i.e., in order of permanence or in order of liquidity
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