statement of changes in financial position

См. также в других словарях:

• statement of changes in financial position — A US term for a cash flow statement. See: all financial resources concept …   Accounting dictionary

• statement of changes in financial position — A US term for a statement of source and application of funds or cash flow …   Big dictionary of business and management

• financial statement — n: a statement of one s status with regard to money or wealth compare financing statement Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. fi …   Law dictionary

• financial statement — Any report summarizing the financial condition or financial results of a person or organization on any date or for any period. Financial statements include the balance sheet and the income statement and sometimes the statement of changes in… …   Black's law dictionary

• financial statement — Any report summarizing the financial condition or financial results of a person or organization on any date or for any period. Financial statements include the balance sheet and the income statement and sometimes the statement of changes in… …   Black's law dictionary

• Financial statements — (or financial reports) are formal records of a business financial activities. In British English, including United Kingdom company law, financial statements are often referred to as accounts, although the term financial statements is also used,… …   Wikipedia

• cash-flow statement — A statement showing the inflows and outflows of cash and cash equivalents for a business over a financial period. The inflows and outflows are classified under the headings of operating activities, dividends from joint ventures and associated… …   Accounting dictionary

• all-financial resources concept — In the USA, the basis for preparing a statement of changes in financial position. The statement presents transactions affecting working capital and transactions not affecting working capital if they are of a material noncurrent nature, such as… …   Accounting dictionary

• Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Financial ratio — Corporate finance …   Wikipedia

• statement of movements in shareholders' funds — A statement that reconciles changes in the financial position of an organization that are not shown on the statement of total recognized gains and losses covered by Financial Reporting Standard 3, Reporting Financial Performance …   Accounting dictionary