Funds Flow Statement
A financial report that shows changes in a company’s working capital over a period. It highlights the sources and uses of funds, especially shifts between current assets and liabilities. While less common today (replaced by the cash flow statement), it’s still used for strategic financial analysis.
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Financial Leverage
The use of borrowed funds to increase the potential return on investment. While leverage can amplify profits, it also magnifies…
Full Disclosure Principle
A key accounting concept that requires all significant information affecting financial statements to be clearly disclosed. This includes pendings lawsuits,…
Forensic Accounting
A specialized field that combines accounting, auditing, and investigative skills to detect fraud, embezzlement, or financial misconduct. Forensic accountants analyse…
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