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Supplementary Statement

A statement that provides "supplementary information" to users of financial statements such as statements of charity (donations) or subsidized lending...

Disclosure Notes

Specific information that is provided in the footnotes to an entity’s financial statements. These notes carry certain important facts about...

Stockholders’ Equity

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

Contributed Capital

A classification of capital that constitutes what investors (equity holders) have subscribed to and paid for in full. Contributed capital...

Paid-Up Capital

A classification of capital that constitutes what investors (equity holders) have subscribed to and paid for in full. Paid-up capital...

Deferred Debit

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...

Deferred Asset

A cost/ expenditure that has been incurred within a certain accounting period though its corresponding revenue generation has not completed...

Downward Demand Spiral

In cost accounting and managerial accounting, it refers to a situation where a company (manufacturer) reduces the number of its...

Deferred Income Tax Asset

An asset, recorded on the balance sheet of an entity as a prepaid item, representing taxes that have been already...

Prepaid Income Tax

An asset, recorded on the balance sheet of an entity as a prepaid item, representing taxes that have been already...