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Definition of Registration statement
A legal document that is filed with the SEC to register securities for public offering.
Rule enacted in 1982 that permits firms to file shelf registration statements.
A procedure that allows firms to file one registration statement covering several issues of
Securities issues that involve less than $1.5 million are not required to file a
Time during which the SEC studies a firm's registration statement. During this time the firm
A procedure that allows firms to file one registration statement for several issues of the same security.
An annual statement filed by a life insurance company in each state where it does
A statement showing the revenues, expenses, and income (the
A detailed set of notes immediately following the financial statements in
A statement published by an issuer of a new municipal security describing itself and the issue
Financial statements as adjusted to reflect a projected or planned transaction.
A financial statement showing the forecast or projected operating results and balance
Billing method in which the sales for a period such as a month (for which a customer also
A financial statement showing a firm's cash receipts and cash payments during a
A method of cash budgeting that is organized along the lines of the statement of cash flows.
This is a currency translation standard previously in
Statement of Financial Accounting Standards No. 52
This is the currency translation standard currently
A statement that shows where a company’s cash came from and where it went for a period of time, such as a year.
An accounting statement that summarizes information about a company in the following format:
Cash Flow statement
A financial report that shows the movement in cash for a business during an accounting period.
Financial reports or statements
The Profit and Loss account, Balance Sheet and Cash Flow statement of a business.
One of the basic financial statements; it lists the revenue and expense accounts of the company.
Statement of Cash Flows
One of the basic financial statements; it lists the cash inflows and cash outflows of the company, grouped into the categories of operating activities, financing activities, and investing activities. The statement of Cash Flows is prepared for a specified period of time.
Statement Retained Earnings
One of the basic financial statements; it takes the beginning balance of retained earnings and adds net income, then subtracts dividends. The statement of Retained Earnings is prepared for a specified period of time.
statement of cash flows
One of the three primary financial statements
statement of financial condition
See balance sheet.
financial reports and statements
Financial means having to do with
Financial statement that summarizes sales revenue
profit and loss statement (P&L statement)
This is an alternative moniker
stockholders' equity, statement of changes in
Although often considered
a written expression of organizational purpose that describes how the organization uniquely meets its targeted customers’ needs with its products or services
Statement on Management Accounting (SMA)
a pronouncement developed and issued by the Management
n organization’s statement that reflects its
a written expression about the organization’s
A financial report that summarizes a company’s revenue, cost of
Statement of cash flows
Part of the financial statements; it summarizes an entity’s cash
Statement of retained earnings
An adjunct to the balance sheet, providing more detailed information about the beginning balance, changes, and ending balance in
common-size income statement
Income statement that presents items as a percentage of revenues.
Financial statement that shows the revenues, expenses, and net income of a firm over a period of time.
statement of cash flows
Financial statement that shows the firm’s cash receipts and cash payments over a period of time.
Restatement of Prior-Year Financial Statements
A recasting of prior-year financial statements to remove the effects of an error or other adjustment and report them on a new basis.
This is the restoration of a lapsed life insurance policy. The life insurance company will require evidence of continuing good health and the payment of all past due premiums plus interest.
External Financial Statements
Corporate financial statements that have been reported on by an external independent accountant.
A financial statement that displays a breakdown of total sales and total expenses.
A method of selling a new issue of common stock in which the SEC declares the registration
An entity that leases an asset to another entity.
Letter of comment
A communication to the firm from the SEC that suggests changes to its registration
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