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2. Consolidated financial statement - Wikipedia

   en.wikipedia.org/wiki/Consolidated_financial...

   A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...

3. XBRL - Wikipedia

   en.wikipedia.org/wiki/XBRL

   A tool for converting the consolidated balance sheet, income statement, and statement of cash flows into XBRL‐tagged format. [27] Corporate governance is significantly and positively associated with a firm's decision to be an early and voluntary filer of financial information in XBRL format. [28]

4. 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.

5. Balance sheet - Wikipedia

   en.wikipedia.org/wiki/Balance_sheet

   A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]

6. Consolidation (business) - Wikipedia

   en.wikipedia.org/wiki/Consolidation_(business)

   The parent company needs to issue consolidated financial statements at the end of the year to reflect this relationship. Consolidated financial statements show the parent and the subsidiary as one single entity. During the year, the parent company can use the equity or the cost method to account for its investment in the subsidiary.

7. List of business and finance abbreviations - Wikipedia

   en.wikipedia.org/wiki/List_of_business_and...

   Ke applies most prominently to companies that regularly generate excess capital (free cash flow, cash on hand) from ongoing operations. Critically, in assessing a company's financial position (and reading its balance sheet), COE is distinguished from CAPEX, or costs associated with Capital Expenditures.

8. Pro forma - Wikipedia

   en.wikipedia.org/wiki/Pro_forma

   The term pro forma (Latin for "as a matter of form" or "for the sake of form") is most often used to describe a practice or document that is provided as a courtesy or satisfies minimum requirements, conforms to a norm or doctrine, tends to be performed perfunctorily or is considered a formality.

9. Income statement - Wikipedia

   en.wikipedia.org/wiki/Income_statement

   Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...