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The Income/Outcome® Contextuarya visual glossary of corporate finance |
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We use "business visualization" to graphically simplify complex business concepts (and increase business acumen). To get more information on business visualization, please see "The Company Board" (our business results visualizer) and Income/Outcome (our customizable business simulation).
The following are our generic explanations of common corporate financial terminology. Actual meanings can vary wildly from company to company; in order to have the correct internal definition you need to ask your Finance Department, "What do you mean by that?"
To get more information about the authors, please see our Directory of Contributing Editors.
A Balance Sheet balancing the Total Assets less non-interest bearing liabilities against the combined total of Interest-Bearing Liabilities and equity.
This version of the Balance Sheet has advantages for measuring management performance, and is prevalent outside North America.
See also Total Asset Balance Sheet.
What do you mean by that? Any term which uses the phrase ‘net asset’ or ‘net assets’ must be examined closely. See Net Asset; Net Assets.