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  2. Available for sale - Wikipedia

    en.wikipedia.org/wiki/Available_for_sale

    Available for sale ( AFS) is an accounting term used to classify financial assets. AFS is one of the three general classifications, along with held for trading and held to maturity, under U.S. Generally Accepted Accounting Principles (US GAAP), specifically FAS 115. The IFRS also includes a fourth classification: loans and receivables .

  3. Free cash flow - Wikipedia

    en.wikipedia.org/wiki/Free_cash_flow

    Free cash flow. In financial accounting, free cash flow ( FCF) or free cash flow to firm ( FCFF) is the amount by which a business's operating cash flow exceeds its working capital needs and expenditures on fixed assets (known as capital expenditures ). [1] It is that portion of cash flow that can be extracted from a company and distributed to ...

  4. Business cycle - Wikipedia

    en.wikipedia.org/wiki/Business_cycle

    Capitalism. Business cycles are intervals of general expansion followed by recession in economic performance. The changes in economic activity that characterize business cycles have important implications for the welfare of the general population, government institutions, and private sector firms. There are numerous specific definitions of what ...

  5. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Cash and cash equivalents ( CCE) are the most liquid current assets found on a business's balance sheet. Cash equivalents are short-term commitments "with temporarily idle cash and easily convertible into a known cash amount". [1] An investment normally counts as a cash equivalent when it has a short maturity period of 90 days or less, and can ...

  6. Equity (finance) - Wikipedia

    en.wikipedia.org/wiki/Equity_(finance)

    In finance, equity is an ownership interest in property that may be offset by debts or other liabilities. Equity is measured for accounting purposes by subtracting liabilities from the value of the assets owned. For example, if someone owns a car worth $24,000 and owes $10,000 on the loan used to buy the car, the difference of $14,000 is equity.

  7. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [ 1 ] It emphasizes accountability rather than profitability, and is used by Nonprofit organizations and by governments. In this method, a fund consists of a ...

  8. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    Misconduct. v. t. e. 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. Essentially, the cash flow statement ...

  9. Asset - Wikipedia

    en.wikipedia.org/wiki/Asset

    In economics, an asset (economics) is any form in which wealth can be held. There is a growing analytical interest in assets and asset forms in other social sciences too, especially in terms of how a variety of things (e.g., personality, personal data, ecosystems, etc.) can be turned into an asset. [9]

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