Examlex
When performing projected financial analysis, the balance sheet should be prepared before the income statement.
Net Income
The total earnings of a company after subtracting all expenses from revenues, also known as net earnings or net profit.
Financial Statements
Documents that provide an overview of a company's financial condition, including the balance sheet, income statement, and cash flow statement.
Retrospective Adjustments
Adjustments made to the financial statements of previous periods to correct errors or to reflect a more accurate representation of the financial position.
Accounting Principle
Fundamental guidelines or rules that govern the accounting process, ensuring that financial statements are fair, consistent, and comprehensive.
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