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The process of providing information about the financial strength and performance of an enterprise to outside parties, including investors, creditors, and regulators
The higher the proportion of debt to equity, the greater the financial leverage
The accounting for assets, liabilities, equities, revenues, and expenses of an entity, as a basis for reports to external parties on the entity’s historical financial position, results of operations, and cash flow
The part of the master budget that encompasses the financial planning for the enterprise
Term for debt and equity securities that record a monetary transaction. On commodities exchanges, the term relates to futures or options contracts without an underlying agricultural or mineral resource.
See Capital Lease.
A report containing financial information about an enterprise for the use of outside parties in a format prescribed by an external authority (e.g., FASB, IASB). The four traditional financial statements are: balance sheet, income statement, statement of cash flows, and statement of changes in owner’s equity
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