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Definition of vision statement
a written expression about the organization’s
A clause in a shareholders agreement preventing a company from issuing additional shares, without allowing the current shareholders the opportunity to participate in the offering to avoid dilution of their percentage ownership.
Specific sections and rules of the 1933 Act and 1934 Act that are
An embedded option granting a bond issuer the right to buy back all or part of the issue prior
A statement that shows where a company’s cash came from and where it went for a period of time, such as a year.
A financial report that shows the movement in cash for a business during an accounting period.
Income statement that presents items as a percentage of revenues.
An annual statement filed by a life insurance company in each state where it does
A department within the Securities and Exchange Commission that
Corporate financial statements that have been reported on by an external independent accountant.
Financial means having to do with
The Profit and Loss account, Balance Sheet and Cash Flow statement of a business.
An accounting statement that summarizes information about a company in the following format:
One of the basic financial statements; it lists the revenue and expense accounts of the company.
Financial statement that summarizes sales revenue
A financial report that summarizes a company’s revenue, cost of
Financial statement that shows the revenues, expenses, and net income of a firm over a period of time.
Income statement (statement of operations)
A statement showing the revenues, expenses, and income (the
A financial statement that displays a breakdown of total sales and total expenses.
Income Tax Provision
The expense deduction from pretax book income reported on the
a written expression of organizational purpose that describes how the organization uniquely meets its targeted customers’ needs with its products or services
Notes to the financial statements
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
Optimal redemption provision
Provision of a bond indenture that governs the issuer's ability to call the
Pro forma financial statements
Financial statements as adjusted to reflect a projected or planned transaction.
Pro forma statement
A financial statement showing the forecast or projected operating results and balance
profit and loss statement (P&L statement)
This is an alternative moniker
Estimates of possible future liabilities that may arise.
Provision for Doubtful Accounts
An operating expense recorded when the allowance for
Provisional call feature
A feature in a convertible issue that allows the issuer to call the issue during the noncall
Gives the holder of a floating-rate bond the right to redeem his note at par on the coupon
A legal document that is filed with the SEC to register securities for public offering.
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.
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.
Sales Revenue Revenue recognized from the sales of products as opposed to the provision of
Billing method in which the sales for a period such as a month (for which a customer also
Statement of cash flows
A financial statement showing a firm's cash receipts and cash payments during a
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 of cash flows
One of the three primary financial statements
Statement of cash flows
Part of the financial statements; it summarizes an entity’s cash
statement of cash flows
Financial statement that shows the firm’s cash receipts and cash payments over a period of time.
A method of cash budgeting that is organized along the lines of the statement of cash flows.
Statement of Financial Accounting Standards No. 52
This is the currency translation standard currently
Statement of Financial Accounting Standards No. 8
This is a currency translation standard previously in
statement of financial condition
See balance sheet.
Statement of retained earnings
An adjunct to the balance sheet, providing more detailed information about the beginning balance, changes, and ending balance in
Statement on Management Accounting (SMA)
a pronouncement developed and issued by the Management
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.
stockholders' equity, statement of changes in
Although often considered
n organization’s statement that reflects its
a conceptualization of a future state for the organization
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