Part 1 Section A.1. Financial Statements　財務諸表

The financial Statements

U.S. GAAP における財務諸表

• Balance sheet (Statement of financial position) （貸借対照表）
• Income statement　（損益計算書）
• Statement of cash flows　（キャッシュフロー計算書）
• Statement of comprehensive income　（包括利益計算書）
• Statement of changes in stockholders’ equity　（株主資本等変動計算書）

The accounting equation

• Assets – Liability = Closing Equity
• Closing Equity = Opening Equity + Profit – Dividends

• Profit = Assets – Liability – Opening Equity + Dividends