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Financial statement, the Glossary

Index Financial statement

Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity.[1]

Table of Contents

  1. 41 relations: Accounting liquidity, Accounting standard, Annual comprehensive financial report, Asset, Australia, Cash flow, Collective bargaining, Corporate transparency, Debenture, Economic entity, Equity (finance), European Union, Expense, Finance, Financial accounting, Financial Accounting Standards Board, Financial analysis, Financial statement, Financial statement analysis, Fundraising, Income, Inflation, International Accounting Standards Board, International Financial Reporting Standards, Investopedia, Investor, Liability (financial accounting), Loan, Mergers and acquisitions, Model audit, Security (finance), Share capital, Share repurchase, Shareholder, South Africa, Stock statement, Subsidiary, Trade union, United States, Voluntary disclosure, Working capital.

  2. Financial statements

Accounting liquidity

In accounting, liquidity (or accounting liquidity) is a measure of the ability of a debtor to pay their debts as and when they fall due.

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Accounting standard

Publicly traded companies typically are subject to rigorous standards.

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Annual comprehensive financial report

An Annual Comprehensive Financial Report, formerly called Comprehensive Annual Financial Report (CAFR)) is a set of U.S. government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB).

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Asset

In financial accounting, an asset is any resource owned or controlled by a business or an economic entity.

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Australia

Australia, officially the Commonwealth of Australia, is a country comprising the mainland of the Australian continent, the island of Tasmania, and numerous smaller islands.

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Cash flow

Cash flow, in general, refers to payments made into or out of a business, project, or financial product.

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Collective bargaining

Collective bargaining is a process of negotiation between employers and a group of employees aimed at agreements to regulate working salaries, working conditions, benefits, and other aspects of workers' compensation and rights for workers.

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Corporate transparency

Corporate transparency describes the extent to which a corporation's actions are observable by outsiders.

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Debenture

In corporate finance, a debenture is a medium- to long-term debt instrument used by large companies to borrow money, at a fixed rate of interest.

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Economic entity

An economic entity is one of the assumptions made in generally accepted accounting principles.

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Equity (finance)

In finance, equity is an ownership interest in property that may be offset by debts or other liabilities.

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European Union

The European Union (EU) is a supranational political and economic union of member states that are located primarily in Europe.

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Expense

An expense is an item requiring an outflow of money, or any form of fortune in general, to another person or group as payment for an item, service, or other category of costs.

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Finance

Finance refers to monetary resources and to the study and discipline of money, currency and capital assets.

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Financial accounting

Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business.

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Financial Accounting Standards Board

The Financial Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.

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Financial analysis

Financial analysis (also known as financial statement analysis, accounting analysis, or analysis of finance) refers to an assessment of the viability, stability, and profitability of a business, sub-business or project.

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Financial statement

Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Financial statement and financial statement are financial statements.

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Financial statement analysis

Financial statement analysis (or just financial analysis) is the process of reviewing and analyzing a company's financial statements to make better economic decisions to earn income in future.

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Fundraising

Fundraising or fund-raising is the process of seeking and gathering voluntary financial contributions by engaging individuals, businesses, charitable foundations, or governmental agencies.

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Income

Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms.

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Inflation

In economics, inflation is a general increase in the prices of goods and services in an economy.

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International Accounting Standards Board

The International Accounting Standards Board (IASB) is the independent accounting standard-setting body of the IFRS Foundation.

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International Financial Reporting Standards

International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB).

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Investopedia

Investopedia is a global financial media website headquartered in New York City.

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Investor

An investor is a person who allocates financial capital with the expectation of a future return (profit) or to gain an advantage (interest).

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Liability (financial accounting)

In financial accounting, a liability is a quantity of value that a financial entity owes.

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Loan

In finance, a loan is the transfer of money by one party to another with an agreement to pay it back.

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Mergers and acquisitions

Mergers and acquisitions (M&A) are business transactions in which the ownership of companies, business organizations, or their operating units are transferred to or consolidated with another company or business organization.

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Model audit

A model audit is the colloquial term for the tasks performed when conducting due diligence on a financial model, in order to eliminate spreadsheet error.

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Security (finance)

A security is a tradable financial asset.

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A corporation's share capital, commonly referred to as capital stock in the United States, is the portion of a corporation's equity that has been derived by the issue of shares in the corporation to a shareholder, usually for cash.

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Share repurchase, also known as share buyback or stock buyback, is the reacquisition by a company of its own shares.

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A shareholder (in the United States often referred to as stockholder) of corporate stock refers to an individual or legal entity (such as another corporation, a body politic, a trust or partnership) that is registered by the corporation as the legal owner of shares of the share capital of a public or private corporation.

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South Africa

South Africa, officially the Republic of South Africa (RSA), is the southernmost country in Africa.

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Stock statement

A stock statement is a business statement that provides information on the value and quantity of stock-related transactions.

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Subsidiary

A subsidiary, subsidiary company or daughter company is a company owned or controlled by another company, which is called the parent company or holding company, which has legal and financial control over the company.

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Trade union

A trade union (British English) or labor union (American English), often simply referred to as a union, is an organization of workers whose purpose is to maintain or improve the conditions of their employment, such as attaining better wages and benefits, improving working conditions, improving safety standards, establishing complaint procedures, developing rules governing status of employees (rules governing promotions, just-cause conditions for termination) and protecting and increasing the bargaining power of workers.

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United States

The United States of America (USA or U.S.A.), commonly known as the United States (US or U.S.) or America, is a country primarily located in North America.

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Voluntary disclosure

Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and Securities and Exchange Commission rules,FASB, 2001.

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Working capital

Working capital (WC) is a financial metric which represents operating liquidity available to a business, organisation, or other entity, including governmental entities.

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See also

Financial statements

References

[1] https://en.wikipedia.org/wiki/Financial_statement

Also known as Financial Reporting, Financial Statements, Financial record, Financial records, Financial report, Financial reports, MD & A, MD&A, Management Discussion and Analysis, Management discussion & analysis, Notes to financial statements, Notes to the Financial Statements, Personal financial statement, Required supplementary information.