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