Created by Matt Evans
over 1 year ago
|
||
Question | Answer |
common size financial statement | A type of financial statement that contains only basic accounts that are common across companies. |
DuPont ratio | Developed by the DuPont Corporation to decompose performance (particularly return on equity [ROE]) into its component parts. |
financial statement analysis | Used by investors, analysts, auditors, and other interested stakeholders to review and evaluate a company’s financial statements and financial performance. |
heat map | A visualization that shows the relative size of values by applying a color scale to the data. |
horizontal analysis | An analysis that shows the change of a value from one period to the next. |
index | A metric that shows how much any given subsequent year has changed relative to the base year. |
ratio analysis | A tool that attempts to evaluate relationships among different financial statement items to help understand a company’s financial and operating performance. |
sparkline | A small visual trendline or bar chart that efficiently summarizes numbers or statistics in a single spreadsheet cell. |
standardized metrics | Metrics used by data vendors to allow easier comparison of company-reported XBRL data. |
sunburst diagram | A visualization that shows inherent hierarchy. |
vertical analysis | An analysis that shows the proportional value of accounts to a primary account, such as Revenue. |
XBRL | XBRL stands for eXtensible Business Reporting Language and is a type of XML (extensible markup language) used for organizing and defining financial elements. |
XBRL-GL | Stands for XBRL-General Ledger; relates to the ability of an enterprise system to apply XBRL tags to financial elements within the firm’s financial reporting system. |
XBRL taxonomy | Defines and describes each key data element (like cash or accounts payable). The taxonomy also defines the relationships between each element (like inventory is a component of current assets and current assets is a component of total assets). |
Want to create your own Flashcards for free with GoConqr? Learn more.