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2. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   A balance sheet or statement of financial position, reports on a company's assets, liabilities, and owners equity at a given point in time. An income statement —or profit and loss report ( P&L report ), or statement of comprehensive income, or statement of revenue & expense —reports on a company's income, expenses, and profits over a stated ...

3. Balance sheet - Wikipedia

   en.wikipedia.org/wiki/Balance_sheet

   A balance sheet summarizes an organization's or individual's assets, equity and liabilities at a specific point in time. Two forms of balance sheet exist. They are the report form and account form. Individuals and small businesses tend to have simple balance sheets. [5] Larger businesses tend to have more complex balance sheets, and these are ...

4. Asset and liability management - Wikipedia

   en.wikipedia.org/wiki/Asset_and_liability_management

   Asset and liability management (often abbreviated ALM) is the practice of managing financial risks that arise due to mismatches between the assets and liabilities as part of an investment strategy in financial accounting . ALM sits between risk management and strategic planning. It is focused on a long-term perspective rather than mitigating ...

5. Net operating assets - Wikipedia

   en.wikipedia.org/wiki/Net_operating_assets

   Net operating assets. Net operating assets ( NOA) are a business's operating assets minus its operating liabilities. [1] NOA is calculated by reformatting the balance sheet so that operating activities are separated from financing activities. This is done so that the operating performance of the business can be isolated and valued independently ...

6. Liability (financial accounting) - Wikipedia

   en.wikipedia.org/wiki/Liability_(financial...

   v. t. e. In financial accounting, a liability is a quantity of value that a financial entity owes. More technically, it is value that an entity is expected to deliver in the future to satisfy a present obligation arising from past events. [1] The value delivered to settle a liability may be in the form of assets transferred or services performed.

7. Incorporation (business) - Wikipedia

   en.wikipedia.org/wiki/Incorporation_(business)

   A corporation is capable of continuing indefinitely. Its existence is not affected by the death of shareholders, directors, or officers of the corporation. Ownership in a Corp. or LLC is easily transferable to others, either in whole or in part. Some state laws are particularly corporate-friendly.