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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Impairment of Debt Securities
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Long-Term (non-current) Liabilities
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Loss Contingency
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Losses
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Lower of Cost of Market
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Lower of Cost or Market Rule
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Management and General Expenses
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Management Discussion & Analysis (MD&A)
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Management’s Discussion and Analysis (MD&A)
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Leasehold Improvement
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Ledger
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Lessor
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Liability
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LIFO Layers
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Line-Item Budget
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Liquidation Basis of Accounting
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Investing Activities
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Investment Income
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Large Stock Dividend
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Lease
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Net Realizable Value
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Net Sales
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Net Working Capital
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Net Book Value
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Net Income
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Net Investment Hedge
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Net Investment in Capital Assets
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Net Loss
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Net Position
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Master Budget
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Merchant
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Modified Approach
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Monetary Assets and Liabilities
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Monetary Item
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Narrative
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Net Assets
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Net Assets With Donor Restrictions
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Net Assets Without Donor Restrictions
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Mandatorily Redeemable Preferred Stock
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Marketable Securities
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Obsolescence
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OCBOA (Other Comprehensive Basis of Accounting) Financial Statements
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Operating Budget
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Operating Cycle
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Operating Expenses
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Operating Income
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Nonmonetary Exchange
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Nonmonetary Item
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Nonoperating Income
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Nonrecognized Subsequent Event
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Normalization
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Note
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Notes Payable
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Notes to the Financial Statements
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Network Infrastructure
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Nominal
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Non-current Assets
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Noncash Operating and Financing Activities
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Noncontrolling Interest
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Nonmonetary Assets and Liabilities
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Pro Forma Financial Statements
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Product Line
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Postretirement Benefits
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Premium on Bonds Payable
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Prepaid Expenses
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Presentation Layer (Layer 6)
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Primary Government
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Principal Market
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Prior Period Adjustment
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Private Company Council
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Orderly Transaction
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Other Financing Sources
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Overdraft
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Owners’ Equity
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Paid-in Capital
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Par Value
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Physical Depreciation
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Point Estimate
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Operating Lease
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Operating Profit
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Recognized Subsequent Event
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Reconciliation
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Redundancy
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Related Party Transaction
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Remeasurement
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Replication
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Purchase Method
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Purchase Returns and Allowances
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Readily Ascertainable Value
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Realized Gain or Loss
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Reasonably Possible
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Receiving Report
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Reclassification
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Recognized Gain or Loss
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Profit
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Program Support Expenses
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Promissory Note
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Property, Plant, and Equipment (PP&E)
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Proprietary Funds
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Provision
