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  • Thursday, May 1, 2025
  • The Financial Encyclopedia
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Summary Financial Statement

A financial statement that presents a shortened or summarized version of a full statement (that is mandated by regulators: a...

    FV Adjustment

    An accounting adjustment to the fair value (FV) of an item (an asset/ a liability) so that it is marked...

      Acquisition Method

      An accounting method for the acquirer in a business combination (acquisition) whereby it records the consideration paid for the acquired/...

        Fair Value Adjustment

        An accounting adjustment to the fair value of an item (an asset/ a liability) so that it is marked to...

          Separate Financial Statement

          A financial statement that is prepared and presented by a parent (an investment entity, by virtue of its control of...

            Paid-In Capital

            The full amount of an entity's capital that has been paid (contributed) by its shareholders (equity holders/ owners) in exchanges...

              PIC

              It stands for paid-in capital; the full amount of an entity's capital (equity holdings) that has been paid (contributed) by...

                APIC

                It stands for additional paid-in capital; a part of an entity's capital that represents the value of share capital it...

                  Additional Paid-In Capital

                  A part of an entity's capital that represents the value of share capital it issues in addition to the stated...

                    Significant Influence Over an Investee

                    The degree of influence (over financial and operating affairs (decisions and policies) of an investee) that is considered "significant", but...