Accounting Ratio
Accounting Ratio is a financial-analysis metric used to compare statement line items, performance, or financial position.
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Accounting Ratio is a financial-analysis metric used to compare statement line items, performance, or financial position.
Accounting Scandals is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Accounts Receivable Turnover is a receivables accounting concept used to estimate credit losses, doubtful accounts, or recoverability.
Accumulated Profits is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
Adjusted Consolidated Segment Operating Income is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Adjusted Financial Statements remove one-time events or non-recurring items to present a clearer financial picture of an entity.
Post-reporting-period events that provide further evidence about conditions existing at the reporting date and therefore require statement adjustment.
Aggressive accounting refers to the practice of manipulating financial statements to present an overly positive view of a company's financial position and performance.
Annual Financial Statements is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Year-end corporate reporting package that combines financial statements with narrative discussion, governance disclosures, and other shareholder-facing information.
Annualized income converts income from a shorter period into an estimated yearly amount for comparison or forecasting.
Appropriated retained earnings are retained earnings formally set aside for a specific purpose rather than left fully available for general use or dividends.
ASB usually refers to an Accounting Standards Board or similar standard-setting body; readers should not confuse it with ABS, the common abbreviation for asset-backed security.
Asset Register is a balance-sheet asset concept used to classify resources, liquidity, or future economic benefits.
Financial statements that have been examined by an independent auditor and accompanied by an audit opinion.
Available-for-Sale Securities is a balance-sheet asset concept used to classify resources, liquidity, or future economic benefits.
Financial statement showing assets, liabilities, and equity at a point in time for solvency and liquidity analysis.
Balance-sheet terms for assets, liabilities, equity, current accounts, capitalized items, and off-balance-sheet reporting.
Balance Sheet Reserves are amounts in pension plans expressed as a liability on an insurance company's balance sheet for benefits owed to policyowners.
Balance-sheet asset value is the amount at which an asset is reported on the balance sheet under the relevant accounting rules.
An audit limited to verification of the existence, ownership, valuation, and presentation of the assets and liabilities in a balance sheet.
Reporting date at which the balance sheet is measured and the cutoff point from which subsequent-event analysis begins.
Core accounting identity showing that assets equal liabilities plus equity.
Balance-sheet formats are presentation layouts for assets, liabilities, and equity, including account form and report form statements.
The balance-sheet total represents the total net worth of an organization, calculated as the sum of fixed assets and net current assets, less long-term liabilities.
Baseline in Financial Statement Analysis is a financial-analysis metric used to compare statement line items, performance, or financial position.
The Capital Maintenance Concept is a foundational principle in accounting and financial reporting, emphasizing the preservation of a company's capital.
Capital Maintenance in Units of Constant Purchasing Power (CMUCPP) is an accounting method designed to address the distortions in financial reporting caused by inflation.
Capital Outlay is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
The concept of Capital Stock and Surplus, its historical context, types, importance, and application in banking and finance.
Capital Turnover is the ratio of a company’s sales to its capital employed, indicating how efficiently assets are used to generate sales.
Capitalize, Capitalization is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
Capitalized assets are assets created or recognized when a company records qualifying expenditures on the balance sheet rather than treating them as current-period expenses.
Capitalized Interest is a balance-sheet asset concept used to classify resources, liquidity, or future economic benefits.
Cash at bank refers to money held in bank accounts that is available to the business and forms part of its reported cash position.
Cash earnings are a measure of a company's financial performance that specifically focuses on the net income derived from cash revenues and cash expenses.
The cash flow coverage ratio measures how well a company's operating cash flow can cover debt or other fixed obligations.
Cash Flow From Financing Activities (CFF) is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
Cash Flow From Investing Activities is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
Cash Flow Statement and Operating Cash Flow covers Cash Inflows and Outflows, Net, Positive, and Negative Cash Flow, and Operating Cash Flow and Income Comparison for cash-flow quality, …
The cash flow to capital expenditure ratio measures how well a company’s internally generated cash flow covers its capital spending.
Strict liquidity ratio comparing cash and cash equivalents with current liabilities.
Financial statement tracking cash from operations, investing, and financing to show how reported results turn into liquidity.
CCE is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
Change in Accounting Method is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
Channel stuffing, also known as trade loading, is a controversial practice in the realm of accounting and finance.
Commitments for Capital Expenditure is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
Common Size Statement is a financial-analysis metric used to compare statement line items, performance, or financial position.
Financial statements covering different dates but prepared consistently, facilitating comparative analysis as per accounting conventions.
Compensating Error is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
This statement reports net income together with OCI items so readers can see total non-owner changes in equity.
Consolidate is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Consolidated Accounts is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
The Consolidated Balance Sheet is a financial statement providing a combined snapshot of a parent company and its subsidiaries' financial standing.
Group-level cash-flow statement showing operating, investing, and financing cash movements across consolidated entities.
Consolidated Financial Statement is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Consolidated Income and Expenditure Account is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Consolidated profit reports group earnings after combining parent and subsidiary results and applying consolidation adjustments.
Consolidated Profit and Loss Account is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Consolidated Statement of Financial Position is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Consolidation is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Consolidation adjustments eliminate intra-group balances, transactions, unrealized gains, and other items when preparing group statements.
Potential asset arising from uncertain future events, usually disclosed only when realization is sufficiently likely.
Continuing operations are business activities expected to remain after excluding discontinued components, giving investors a view of ongoing earnings.
A contribution income statement separates variable and fixed costs to show contribution margin and cost-volume-profit behavior.
Core financial statement pages for the main reporting package, statement footnotes, and the statement concept itself.
Corporate Cash Flow covers Cash Flow Statement and Operating Cash Flow, Expense Controls and Operating Costs, Free Cash Flow, Capex, and Investment Cash Flows, Profitability, Margins, and …
Corporate Equity is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
Deceptive practices conducted to provide an advantage to the perpetrating company, typically involving high-level executives and actions like financial statement fraud.
Broad company reporting document that communicates financial results, operating context, governance, and other stakeholder-facing disclosures.
Current assets are short-term resources expected to become cash, be sold, or be consumed within a year or operating cycle.
Liquidity ratio comparing current assets with current liabilities to gauge short-term balance-sheet coverage.
Days Inventory Outstanding (DIO) is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Days Working Capital is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
Leverage ratio comparing total debt with shareholders' equity to assess capital structure risk.
Debtor-Days Ratio is a receivables accounting concept used to estimate credit losses, doubtful accounts, or recoverability.
A financial ratio that measures a business’s ability to sustain operations using its current liquid assets, without relying on upcoming sales revenue.
Deferred Credit is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Deferred liability, also known as deferred credit, represents financial obligations that a company expects to pay in the future.
Direct Method is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
Annual board-level report issued with company reporting to explain activities, performance, risks, and other required statutory matters.
A discontinued operation is a disposed or held-for-sale business component reported separately from continuing operations.
Dissimilar Activities is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Distributable net income is a trust or estate tax measure that limits income taxable to beneficiaries from distributions.
Distributable profit is profit legally or economically available for dividends, owner distributions, or retained-earnings allocation.
Dividends in Arrears is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
Dividends Payable is a balance-sheet asset concept used to classify resources, liquidity, or future economic benefits.
DuPont Formula is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Earnings, EBITDA, valuation-multiple, and performance-ratio terms for comparing firms and interpreting operating results.
Earnings before tax is profit after operating and nonoperating items but before income tax expense.
Earnings retention ratio measures the share of net income kept in the business rather than paid out as dividends.
Earnings, profit, liquidity, turnover, and operating-performance measures used in financial analysis.
Profitability ratio comparing EBITDA with sales revenue to measure operating margin before selected expenses.
SEC electronic filing and retrieval system used to submit, search, and review public-company disclosure documents.
The Effective Interest Method is a widely recognized accounting technique for the amortization of bond premiums and discounts.
Entity is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
The Equity Multiplier is a financial ratio that measures how much of a company's assets are funded by shareholder equity.
The equity ratio measures how much of a company's assets are financed by shareholders' equity rather than debt.
Equity Share Capital is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
Exclusion of Subsidiaries from Consolidation is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Exemptions from Preparing Consolidated Financial Statements is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Fiduciary Fund is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
FIFO assumes that the earliest goods purchased or manufactured are the first to be sold.
Formal submission of company financial statements and related reporting documents to the relevant filing authority.
Financial consolidation is the method of combining financial statements of multiple entities within a group to provide a clear picture of the parent company's financial health.
Required and voluntary explanatory information that supports financial statements and helps users interpret the reported numbers.
Financial Liability is a balance-sheet asset concept used to classify resources, liquidity, or future economic benefits.
The term "financial position" refers to the status of a firm's assets, liabilities, and equity accounts as of a specific point in time.
Financial Report is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
Process of preparing and communicating financial information through statements, notes, and related disclosures.
The Financial Reporting Council is an oversight body associated with financial reporting, audit, governance, and stewardship standards.
Formal accounting report that presents an entity's financial position, performance, or cash flows for a defined reporting period.
Financial Statement Fraud is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
Financial statement terms for assets, liabilities, earnings, cash flow, disclosures, filings, ratios, consolidation, and reporting quality.
Specific accounting time span, such as a month, quarter, or year, used to measure and report financial results.
Three-month reporting segment inside a fiscal year, used for interim measurement and periodic financial disclosure.
Twelve-month accounting and reporting year an organization uses for financial statements, budgeting, and related filing cycles.
Final day of an organization's fiscal year, used as the annual reporting cutoff for closing, audit, and statement preparation.
Fixed Asset Turnover Ratio is a financial-analysis metric used to compare statement line items, performance, or financial position.
The fixed-asset-to-equity capital ratio measures how much of a company’s long-lived asset base is supported by shareholders’ equity rather than borrowed money.
Float is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
Footnotes to Financial Statements is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
Special reporting terms for pro forma statements, adjusted statements, personal statements, statements of affairs, and summary statements.
Form 10-K is the annual filing public companies submit to the U.S.
Quarterly SEC filing that updates investors on interim financial performance and major developments between annual 10-K filings.
Annual SEC filing foreign private issuers use to provide audited financial statements and broader company disclosure to U.S. markets.
SEC current report used to disclose material company events between regular quarterly and annual filings.
SEC registration statement companies use to disclose business, financial, and offering information before an IPO or similar public securities sale.
Short-form SEC registration statement eligible seasoned issuers may use for certain registered offerings and shelf registrations.
Fraudulent Accounting is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
Fraudulent financial reporting involves intentional misrepresentation of financial statements to mislead stakeholders, unlike earnings management that stays within legal bounds.
Full Consolidation is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Fully diluted earnings per common share reflects earnings per share after assuming conversion or exercise of dilutive securities.
Fund Balance in governmental accounting refers to the net position of a governmental fund, calculated as the difference between its assets and liabilities.
Fund-accounting terms for fiduciary, governmental, proprietary, general, and fund-balance reporting.
A prior-period reporting error can require correction, disclosure, or restatement when it affects financial-statement reliability.
FVA is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
General and administrative expenses are overhead costs for management, office, legal, finance, and corporate support functions.
The General Fund is the primary operating account used by nonprofit entities, including governments and government agencies, to manage their financial activities.
Financial statements prepared for a broad user base rather than a single tailored reporting need.
A governmental fund is a public-sector accounting fund used to report tax-supported activities and budgetary accountability.
Gross income is income before selected deductions, allowances, expenses, or taxes, depending on accounting or tax context.
Gross loss occurs when cost of goods sold exceeds net sales, producing a negative gross profit result.
Profitability ratio showing the share of revenue left after direct costs and highlighting unit economics.
GMROI measures how much gross margin a business generates for each dollar invested in average inventory.
Gross Operating Income is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Dollar profit left after cost of goods sold, forming the first major profit line on the income statement.
Gross revenue is total revenue before returns, allowances, discounts, taxes collected for others, or other deductions.
Gross trading profit measures trading revenue minus direct trading costs before broader operating expenses and overhead.
Harmonization is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Headline earnings per share is an adjusted EPS measure that excludes specified nonrecurring or capital items under the reporting convention.
Held-For-Trading Security is a balance-sheet asset concept used to classify resources, liquidity, or future economic benefits.
The Horizontal Form is a method of presenting financial statements where debits and credits are displayed on opposite sides of the statement.
An identifiable asset is an asset whose fair, or commercial, value can be measured reliably at a given point in time and possesses future economic benefits for the company.
Income smoothing is a widespread accounting practice where companies strategically manipulate certain items in their financial statements.
Financial statement showing how revenue turns into profit or loss over a period and where margins are won or lost.
Income-statement terms for revenue, expenses, profit measures, margins, earnings, and unusual items.
Increase in the Book Value of Stocks and Work in Progress is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
Integrated Reporting is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Intellectual Capital is a multi-dimensional concept that incorporates human knowledge, information systems, brand names, and reputation.
An intercompany transaction refers to any business transacted between entities within the same corporate group, including sales, loans, and the transfer of goods or services.
The interest coverage ratio measures how comfortably a company’s earnings cover its interest expense.
Interest revenue is income earned from loans, deposits, debt securities, or other interest-bearing assets.
Financial statements prepared for a period shorter than a full financial year, such as a quarter or half-year.
Financial report issued for less than a full year, typically containing interim statements, disclosures, and management commentary.
Intermediate Holding Company is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Inventory management involves the overseeing and controlling of ordering, storage, and usage of goods.
Inventory Turnover is a financial-analysis metric used to compare statement line items, performance, or financial position.
Lehman Brothers Scandal is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
Liability vs. asset distinguishes obligations owed by an entity from resources it controls for future economic benefit.
Liquidation Dividend is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
The long-term debt-to-total assets ratio measures what portion of a company's assets is financed specifically by long-term debt.
Narrative section of annual or periodic reporting where management explains financial performance, liquidity, risks, and major operating changes.
Minority Interest is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Miscellaneous Income refers to revenue that is unrelated to and much smaller than that from the main business operation.
Negative Consolidation Difference is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Net current assets, or working capital, equals current assets minus current liabilities and is used to assess short-term liquidity.
Bottom-line profit after operating costs, interest, and taxes, widely used in EPS and valuation analysis.
Net income per share of common stock allocates earnings available to common shareholders across common shares outstanding.
Post-reporting-period events that relate to conditions arising after the reporting date and therefore do not change the original statement amounts.
A non-cash charge reduces reported earnings without an immediate cash outflow, such as depreciation, impairment, or stock compensation.
Non-Monetary Assets is a balance-sheet asset concept used to classify resources, liquidity, or future economic benefits.
Non-operating expense is a cost outside core business operations, such as interest, losses, or unusual financing-related items.
Non-operating income is income from activities outside core operations, such as gains, interest, or incidental investment income.
A nonrecurring charge is an expense presented as unusual or infrequent, often separated when analyzing sustainable earnings.
Core purposes financial statements serve for investors, lenders, and other users making economic decisions.
OCI is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
Financial-reporting term for assets, liabilities, or structures not recorded directly on the balance sheet in the ordinary presentation.
In accounting, the Opening Balance is the amount of funds in an account at the start of a new financial period.
Director- or management-level narrative review published with annual reporting to explain business performance, risks, and the meaning of the financial results.
Operating Cash Flow (OCF) is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
Cash-flow margin measuring operating cash flow as a percentage of sales revenue.
The operating cash flow ratio compares cash generated from operations with current liabilities or another short-term obligation base.
Core-business profit after operating expenses but before interest and taxes.
Profitability ratio showing how much revenue remains after operating expenses but before interest and taxes.
Operating Performance Ratios is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Options backdating involves the practice of issuing stock options retroactively to benefit the option holder.
Other current liabilities refer to debt obligations that are due within the next 12 months and do not merit a separate line item on the balance sheet.
Paper profit is an unrealized gain that exists on current market value but has not been locked in through sale or settlement.
Par value means something very different in bonds than it does in stocks.
The Public Company Accounting Oversight Board (PCAOB) is a non-profit organization established by the U.S.
Personal Financial Statement is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
Property, Plant, and Equipment (PPE) are tangible assets held for more than one year and used in the production of goods or services.
Pooling-of-Interests Method is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Events occurring after the balance-sheet date that may require adjustment or disclosure before financial statements are issued.
Pre-Acquisition Profits is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Early market-facing release of summarized annual results before the full annual report is issued.
Premium on Capital Stock is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
Price Level Adjusted Financial Statements is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
Disclosure practice used by private companies and similar entities when reporting is directed to owners, lenders, or specific stakeholders rather than the public market.
Pro Forma is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
Pro forma income is a financial statement that includes projected, rather than actual, income figures.
Financial statements for a period prepared before the end of the period, which therefore contain estimates.
The method by which profits and losses are distributed among partners or shareholders based on an agreed ratio.
Profits Available for Distribution is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
A proprietary fund is a term used in governmental accounting to categorize a broader range of funds that function similarly to private sector businesses.
The prospective application refers to the practice of applying a new accounting policy to transactions, events, and conditions from the date of change forward.
SEC-regulated shareholder meeting document that explains voting items such as directors, executive pay, auditors, and shareholder proposals.
Process through which shareholders authorize votes on meeting matters without attending in person, usually through proxy materials and voting instructions.
Public-reporting terms for annual reports, SEC filings, disclosure rules, reporting standards, proxy material, and filing periods.
Disclosure system through which public companies release required financial statements, SEC filings, and other information to investors and regulators.
Quarterly earnings report a company's revenue, expenses, net income, and per-share results for a three-month reporting period.
Interim financial report covering one quarter and giving a timely update on performance, position, and disclosures.
Quick Liquidity Ratio is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
Liquidity ratio excluding inventory and prepaids to focus on near-cash coverage of current liabilities.
Financial statement analysis terms for common-size presentation, trend analysis, turnover, return, coverage, and margin ratios.
Realizable Assets, also known as liquid assets, are assets that can be quickly and easily converted into cash without significantly affecting their value.
Realized profit or loss is gain or loss recognized after a transaction, sale, settlement, or closing event occurs.
Reconciliation of Movements in Shareholders' Funds is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
Formal securities-offering filing issuers submit to regulators so investors receive required disclosure before public sale of securities.
SEC disclosure rule set that governs narrative, governance, risk, compensation, and other non-statement content in many public-company filings.
SEC rule set that governs the form, content, and presentation of financial statements included in many public-company filings.
Reportable Segment is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
Date at which financial information is measured or presented for a specific reporting period.
Reporting Entity is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
Defined span of time covered by a set of financial statements, such as a month, quarter, or year.
Calendar and period terms for fiscal years, fiscal quarters, reporting dates, reporting periods, and year-end reporting.
Reserves, Surplus, and Capital Maintenance covers Capital and Redemption Reserves, Capital Maintenance Concepts, and Revaluation, Distributable, and Merger Reserves for capital-structure, …
Restatement in Accounting is a reporting-quality concept used to evaluate financial statement corrections, prior errors, and investor trust.
Restricted cash refers to funds that are designated for specific purposes and are not available for general daily operations or discretionary use by an organization.
Cumulative profits kept in the business after dividends, reported within shareholder equity.
Return on assets (ROA) measures how efficiently a company turns its asset base into profit.
Return on equity (ROE) measures how much profit a company generates relative to shareholder equity.
Profitability ratio comparing net income or operating profit with revenue.
Revenue is income from delivering goods, services, or other ordinary business activities before deducting expenses.
Revenue vs. Profit is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Sarbanes-Oxley Act is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
Required SEC disclosure documents public companies file so investors and regulators can review financial results, risks, and major corporate developments.
Annual SEC filing used to report certain insider securities transactions not reported earlier on Form 4.
Process by which public companies and other covered issuers prepare and submit required disclosure documents to the SEC.
SEC rule that helps determine when a company must register securities and enter the public reporting system based on shareholder and asset thresholds.
Selling, general, and administrative expenses combine sales costs with corporate overhead not directly tied to production.
Residual value of assets after liabilities, forming the core equity section of the balance sheet.
Proposal submitted by a shareholder for inclusion in meeting materials and a shareholder vote, often through the proxy process.
Financial statements presented in more accessible form for readers who need less technical detail than a full formal reporting package.
Sources of Funds is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
SSAP is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
Standalone Financial Statements is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
An explanation of the concept of stated value, its application in accounting for corporation's stock, and its distinction from market price.
Statement is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
Statement of Affairs is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
Statement of Cash Flows vs. Income Statement is a financial reporting term used in filings, statements, disclosures, ratios, or liquidity analysis.
Statement of Changes in Equity is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
Statement of Condition is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
The statement of income and retained earnings combines period profit with the period's change in retained earnings in one report.
Statement of Movements in Shareholders' Funds is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
Statement of Partners' Capital is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
Statement of Recognized Income and Expense is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
The statement of retained earnings shows how beginning retained earnings changed during the period into the ending retained earnings balance.
Condensed shareholder-facing version of fuller annual financial reporting that presents key information in shorter form.
Tangible assets are physical items of economic value that can be seen and touched.
Tax expense is the income-statement charge for current and deferred taxes attributable to the reporting period.
This performance measure combines net income with OCI items to show total non-owner changes in equity.
The total debt-to-total assets ratio shows what share of a company's assets is financed by debt rather than equity.
Total income aggregates revenue, investment income, gains, and other income items reported for a period.
Trading securities are financial assets acquired primarily for generating profit from short-term fluctuations in market prices.
Treasury Stock is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
Trend Analysis involves the analysis of the performance of a company or industry over a period using accounting ratios.
Unamortized Premiums on Investments is a balance-sheet asset concept used to classify resources, liquidity, or future economic benefits.
Unappropriated retained earnings are the portion of retained earnings not specifically reserved or designated for a separate purpose.
Unconsolidated Subsidiary is a group-reporting concept used to combine parent, subsidiary, and controlled-entity financial statements.
financial statement understandability is a financial reporting concept used in company filings, statements, disclosures, or liquidity analysis.
Unearned income is cash received before performance is complete, usually reported as a liability until revenue is recognized.
Unearned revenue, also known as deferred revenue, represents money received by an individual or company for goods or services not yet delivered.
Future payment obligations for which the financial resources have not been set aside.
Unlevered Free Cash Flow (UFCF) is a financial metric that evaluates a company's financial performance without considering interest payments.
Unrealized profit is gain on an asset or position that has increased in value but has not yet been sold or settled.
Unrestricted Cash is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
An unusual item is a gain, loss, expense, or event not expected to represent normal recurring business performance.
Using the Indirect Method for Cash Flow Statements is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
A financial statement showing the creation and allocation of wealth by a company, detailing how value added is distributed among stakeholders.
Vertical Analysis is a financial-analysis metric used to compare statement line items, performance, or financial position.
Weighted Average Shares is a shareholder-reporting concept used to explain equity, ownership claims, and changes in capital accounts.
Difference between current assets and current liabilities, used to judge short-term operating liquidity.
Short-term financing used to fund inventory, receivables, payroll, and other operating liquidity needs.
Management of current assets and current liabilities to preserve liquidity, support operations, and reduce unnecessary cash strain.
Liquidity ratio comparing current assets with current liabilities, often used as another label for the current ratio.
Working Capital Turnover Ratio is a cash-flow metric used to assess operating performance, liquidity, and financing flexibility.
Closing point at the end of a fiscal or calendar reporting year when books are finalized and annual financial statements are prepared.