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  2. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    A statement of changes in equity is one of the four basic financial statements. It is also known as the statement of changes in owner's equity for a sole trader, statement of changes in partners' equity for a partnership, statement of changes in shareholders' equity for a company, and statement of changes in taxpayers' equity [1] for a government.

  3. How to Analyze a Balance Sheet - AOL

    www.aol.com/analyze-balance-sheet-193300468.html

    In the most recent balance sheet, I think they had about 87 million in total assets, but close to 32 million of that is just the company generated intangible asset. Now, they can't sell that to ...

  4. Accumulated other comprehensive income - Wikipedia

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

    Accumulated other comprehensive income is a subsection in equity where "other comprehensive income" is accumulated (summed or "aggregated"). The balance of AOCI is presented in the Equity section of the Balance Sheet as is the Retained Earnings balance, which aggregates past and current Earnings, and past and current Dividends.

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    A balance sheet reports on a company's assets, liabilities, and owners equity at a given point in time. An income statement reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise.

  6. 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.

  7. Reserve (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reserve_(accounting)

    In financial accounting, reserve always has a credit balance and can refer to a part of shareholders' equity, a liability for estimated claims, or contra-asset for uncollectible accounts. A reserve can appear in any part of shareholders' equity except for contributed or basic share capital.

  8. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts compatible with IFRS and US GAAP includes balance sheet (assets, liabilities and equity) and the profit and loss (revenue, expenses, gains and losses) classifications. If used by a consolidated or combined entity, it also includes separate classifications for intercompany transactions and balances.

  9. Equity (finance) - Wikipedia

    en.wikipedia.org/wiki/Equity_(finance)

    Businesses summarize their equity in a financial statement known as the balance sheet (or statement of net position) which shows the total assets, the specific equity balances, and the total liabilities and equity (or deficit). Various types of equity can appear on a balance sheet, depending on the form and purpose of the business entity.