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  • The Financial Encyclopedia
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Separate Entity Concept

An accounting concept that considers a firm (a business or an entity) to be financially separate from its owners. This...

    Subsequent Event

    An event (e.g., a transaction, business or financial) that takes place after the end or close of the accounting/ reporting...

      Service Lease

      A lease contract that provides a lessee the right to use an asset without enjoying the benefits of ownership. The...

        Shareholders’ Equity

        The amounts of funds that have been provided by owners of a business (firm) as well as their claims on...

          Statement of Financial Position

          Previously known as balance sheet, it is a detailed projection of the assets, liabilities, and owners' equity of a business...

            SFP

            It stands for statement of financial position; previously known as balance sheet, it is a detailed projection of the assets,...