Explore accounting terms related to financial statements and reporting.
Use the search function to find a CMA glossary term:
Browse financial statements and reporting glossary terms:
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Distribution
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Deferred Credits
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Deferred Expenses
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Deferred Income Tax Expense
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Deferred Inflow of Resources
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Deferred Outflow of Resources
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Deflation
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Demand Reporting
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Department
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External Factors
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Enterprise Fund
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Equity
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Equity Method
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Equity Method Goodwill
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Exception Reporting
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Executory Costs
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Expenditure
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Expense
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Dividend Income
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Dividends in Arrears
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Donated Services
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Donor-Imposed Restrictions
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Earnings
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Economic Resources Measurement Focus
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Effective Interest Method
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Employee Stock Purchase Plans (ESPP)
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FASB Accounting Standards Codification
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Fiduciary Funds
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Finance Lease Criteria
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Financial Accounting Standards Board (FASB)
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Financial Forecast
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Financial Instrument
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Financial Reporting Entity
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Finished Goods Inventories
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Extract, Transform, and Load (ETL)
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Extraordinary Items
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Fair Market Value
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Fair Presentation Framework
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Fair Value (FV)
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Fair Value Hedge
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Fair Value Method
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Fair Value Option
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External Financial Reporting
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Extinguishment of Debt
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Fund
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Fundamental Changes
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Fundraising Expenses
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Gain Contingency
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Gains
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Gifts-in-Kind
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Float
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Foot
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Foreign Currency Hedge
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Foreign Currency Translation
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Foreign Exchange
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Foreign Subsidiary
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Fraudulent Financial Reporting
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Functional Currency
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Firm Purchase Commitment
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Firmware
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Fiscal Year
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Fixed Asset
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If-Converted Method
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Impaired Asset
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Impairment
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Impairment (of Assets to Be Held and Used or to Be Disposed of)
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Horizontal Analysis
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Gross Profit
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Gross Profit Method
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Group Depreciation
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Guaranteed Residual Value (by the Lessee)
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Hardware
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Health Care Organizations
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Held for Sale
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Held-to-Maturity Debt Securities
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Holding Gain or Loss
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Goodwill
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Government-wide Financial Statements
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Governmental Accounting Standards Board (GASB)
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Governmental Funds (GRASPP)
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Grant Date
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Interim Financial Reporting
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Intraperiod Tax Allocation
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Inventory Valuation
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Incremental Borrowing Rate
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Infrastructure Assets
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Intangible
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Intercompany Profit in Inventories
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Intercompany Profit on Fixed Assets
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Intercompany Transactions
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Interest Income
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Interest Rate Implicit in the Lease
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Impairment of Loans
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In-substance Defeasance
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Inception of the Lease
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Income Available to Common Shareholders
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Income From Continuing Operations
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Income Smoothing
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Income Statement
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Inconsequential
