Studied by 0 people
Looks like no one added any tags here yet for you.
Discontinued operations
The disposal or availability for sale of a major line of business or geographic area of operations within an entity.
Horizontal analysis
Evaluating financial data over time to determine the increase or decrease, expressed as an amount or percentage.
Horizontal percentage change for the period
Percentage measuring the change from one period to the next, calculated by dividing the dollar amount of change by the prior-year amount.
Horizontal percentage of a base-period amount
Percentage measuring change since a base year, calculated by dividing the amount for the specific period by the base-year amount.
Non-GAAP measures
Financial performance measures defined by management.
Vertical analysis
Evaluating financial data by expressing each item as a percentage of a base amount, typically sales in the income statement or total assets in the financial position statement.
Vertical percentage of a base amount
Percentage measuring the proportion of an amount in a financial statement by dividing the financial statement amount by the base amount for that specific financial statement.
Note 
Flashcard (80)