This illustrated glossary uses Visual Finance™ to provide a contextualized 'big picture' view of financial results. The examples feature data for the Round Number Company—a 'made-up company' with simplified figures. The Appendix presents an explanation of how to read Visual Finance as well as the financial statements and VF views for the Round Number Company.
Adjustments are Revenues and Expenses, reported on the Income Statement, that are not part of the regular business operation. Look at the Notes to the Financial Statement for a full explanation (Notes are part of the Financial Report).
In the Visual Finance graphics, adjustments indicating increased revenues to the business are represented by gold stacks. Adjustments indicating increased expenses are represented by silver stacks.
The above is our generic explanations of common corporate financial terminology. Actual meanings can vary widely 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?"
term list.