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  • Tuesday, April 29, 2025
  • The Financial Encyclopedia
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Note Disclosure

A disclosure technique that involves provision of information with a detailed, explanatory nature. This technique is used in cases where...

    Parenthetical Explanations

    A disclosure technique that conveys information to the users of financial statements by means of a disclosure placed emphatically in...

      SFS

      It stands for summary financial statement; a financial statement that presents a shortened or summarized version of a full statement...

        Disclosure Technique

        A method/ technique that an entity uses when preparing disclosure notes, considering the purpose of disclosure- i.e., providing users of...

          Summary Financials

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

            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...

                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...