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  • Tuesday, April 29, 2025
  • The Financial Encyclopedia
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Continuity Assumption

An accounting assumption that holds that an entity would continue in business indefinitely or for the foreseeable future (a minimum...

    Condensed FS

    A financial statement (FS) that lays out a minimum content for interim financial reporting requirements. This is meant to provide...

      Condensed Financials

      A financial statement that lays out a minimum content for interim financial reporting requirements. This is meant to provide a...

        Contra Revenue Account

        A contra account for revenues, i.e., a revenue account that has a debit balance, rather than the credit balance of...

          Contra Revenues Account

          A contra account for revenues, i.e., a revenues account that has a debit balance, rather than the credit balance of...

            Condensed Financial Statement

            A financial statement that lays out a minimum content for interim financial reporting requirements. This is meant to provide a...

              Constructive Obligation

              A liability (financial obligation) that arises from an entity's actions and the others' expectations built on such actions where the...

                Constructive Liability

                A liability (financial obligation) that arises from an entity's actions and the others' expectations built on such actions where the...

                  Contra Owners’ Equity Account

                  A contra account that is used to adjust an owners' equity (stockholders' equity) account by reducing it to arrive at...

                    Contra Equity Account

                    A contra account that is used to adjust an owners' equity (stockholders' equity) account by reducing it to arrive at...