(cash flow statement)
51Consolidated financial statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
52Demand flow technology — (DFT) is a strategy to define and deploy business processes in a flow, driven in response to customer demand. DFT is based on a set of applied mathematical tools that are used to connect processes in a flow and link it to daily changes in demand …
53income statement — n. A statement of financial gains and losses over a twelve month period; also called earnings report, operating statement, profit and loss statement. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney… …
54profit and loss statement — index ledger Burton s Legal Thesaurus. William C. Burton. 2006 profit and loss statement …
55sources and uses statement — report of the detail of the flow of capital in a business or economy, statement that has been replaced with a cash flow report (Accounting, Economics) …
56Charge And Discharge Statement — An accounting statement for an account or estate over which someone has fiduciary responsibility. Charge and Discharge statements ultimately reconcile all distributions of income and principal going into and out of the account or estate. Thus the …
57Accounting methods — Cash basisCash basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash basis accounting,… …
58accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …
59International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …
60Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… …
