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  • Monday, April 28, 2025
  • The Financial Encyclopedia
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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...

      Separate Financial Statement

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

        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...

              Second Income Statement

              A financial statement that displays the components of other comprehensive income (OCI) in a "second" statement that is presented in...

                Statement of Changes in Equity

                A primary financial statements (one of the primary statements) of an entity that presents a reconciliation of the beginning and...

                  Tangible Item

                  A physical item that is owned by an entity and is reported on its balance sheet (statement of financial position)...

                    Financial Year Option

                    An option that allows an entity to change its financial year (reporting year) to accommodate certain seasonality effects in business...