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2. 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.

3. Accumulated other comprehensive income - Wikipedia

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

   In 1997 the United States Financial Accounting Standards Board issued Statement on Financial Accounting Standards No. 130 entitled "Reporting Comprehensive Income". This statement required all income statement items to be reported either as a regular item in the income statement or a special item as other comprehensive income. It is commonly ...

4. Statement of changes in equity - Wikipedia

   en.wikipedia.org/wiki/Statement_of_changes_in_equity

   Therefore, the statement of retained earnings uses information from the income statement and provides information to the balance sheet. 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 ...

5. IAS 1 - Wikipedia

   en.wikipedia.org/wiki/IAS_1

   IAS 1 sets out the purpose of financial statements as the provision of useful information on the financial position, financial performance and cash flows of an entity, and categorizes the information provided into assets, liabilities, income and expenses, contributions by and distribution to owners, and cash flows.

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

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

   As you work through a balance sheet, you’ll need to determine whether accounts payable are an asset or not. Generally, accounts payable aren’t an asset. Instead, they are a short-term liability.

7. Accounting equation - Wikipedia

   en.wikipedia.org/wiki/Accounting_equation

   The income and retained earnings of the accounting equation is also an essential component in computing, understanding, and analyzing a firm's income statement. This statement reflects profits and losses that are themselves determined by the calculations that make up the basic accounting equation.