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  2. Decisional balance sheet - Wikipedia

    en.wikipedia.org/wiki/Decisional_balance_sheet

    A decisional balance sheet or decision balance sheet is a tabular method for representing the pros and ... Formula for change; ... Wikipedia® is a registered ...

  3. Goodwill (accounting) - Wikipedia

    en.wikipedia.org/wiki/Goodwill_(accounting)

    It is recognized only through an acquisition; it cannot be self-created. It is classified as an intangible asset on the balance sheet, since it can neither be seen nor touched. Under U.S. GAAP and IFRS, goodwill is never amortized, because it is considered to have an indefinite useful life.

  4. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities.

  5. Food Balance Sheet - Wikipedia

    en.wikipedia.org/wiki/Food_Balance_Sheet

    A food balance sheet is a comprehensive compilation of a selected country's food supply during a specific time period. The food balance sheet shows the food items for human consumption, along with how it is produced, used, imported/exported, and how it benefits the society (per capita supply).

  6. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    The balance sheet is the financial statement showing a firm's assets, liabilities and equity (capital) at a set point in time, usually the end of the fiscal year reported on the accompanying income statement. The total assets always equal the total combined liabilities and equity. This statement best demonstrates the basic accounting equation:

  7. Tsiolkovsky rocket equation - Wikipedia

    en.wikipedia.org/wiki/Tsiolkovsky_rocket_equation

    A rocket's required mass ratio as a function of effective exhaust velocity ratio. The classical rocket equation, or ideal rocket equation is a mathematical equation that describes the motion of vehicles that follow the basic principle of a rocket: a device that can apply acceleration to itself using thrust by expelling part of its mass with high velocity and can thereby move due to the ...

  8. Return on investment - Wikipedia

    en.wikipedia.org/wiki/Return_on_investment

    This is an integrated approach to reporting that supports Integrated Bottom Line (IBL) decision making, which takes triple bottom line (TBL) a step further and combines financial, environmental and social performance reporting into one balance sheet. This approach provides decision makers with the insight to identify opportunities for value ...

  9. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    The retained earnings account on the balance sheet is said to represent an "accumulation of earnings" since net profits and losses are added/subtracted from the account from period to period. Retained Earnings are part of the "Statement of Changes in Equity". The general equation can be expressed as following: