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  2. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    Retained earnings are part of the balance sheet (another basic financial statement) under "stockholders equity (shareholders' equity)" and is mostly affected by net income earned during a period of time by the company less any dividends paid to the company's owners / stockholders. The retained earnings account on the balance sheet is said to ...

  3. Statement of changes in financial position - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in...

    The term “constant dollars, pesos of purchasing power represent the balance sheet date (the last reported financial year comparative financial statements). The generation or use of resources is the change in constant pesos in the various balance sheet items, which arise or impact on cash.

  4. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  5. How Accounts Payable Are Recorded on a Balance Sheet - AOL

    www.aol.com/accounts-payable-recorded-balance...

    Shareholder equity: Accounted for on the balance sheet by subtracting the company’s total liabilities from its total assets. Accounts payable appear on the balance sheet as current liabilities.

  6. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    These statements include the income statement, balance sheet, statement of cash flows, notes to accounts and a statement of changes in equity (if applicable). Financial statement analysis is a method or process involving specific techniques for evaluating risks, performance, valuation, financial health, and future prospects of an organization.

  7. Bank of America (BAC) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/bank-america-bac-q4-2024-211512922.html

    Turning to the balance sheet on Slide 7, we ended the quarter at $3.26 trillion of total assets, down $63 billion from the third quarter, driven by seasonally lower levels of client activity in ...

  8. Corporate finance - Wikipedia

    en.wikipedia.org/wiki/Corporate_finance

    Corporate finance is an area of finance that deals with the sources of funding, and the capital structure of businesses, the actions that managers take to increase the value of the firm to the shareholders, and the tools and analysis used to allocate financial resources. The primary goal of corporate finance is to maximize or increase ...

  9. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    This change encompasses all changes in equity other than transactions from owners and distributions to owners. Most of these changes appear in the income statement. A few special types of gains and losses are not shown in the income statement but as special items in shareholder equity section of the balance sheet.

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