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