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
Assets | Liability |
Closing Equity |
Dividends | Opening Equity |
Profit | |
Closing Equity |
- Profit = Assets – Liability – Opening Equity + Dividends
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