Statement of Financial Position - A snapshot in time on the period end date., Income Statement - Presents financial performance for a period, Asset - Something that has value., Liability - An obligation to pay or perform, Equity - Shareholder contribution to the business, Accounting equation - Assets = Equity + Liability, Current Assets - Asset expected to be sold within next year, Current Liability - Expected to be settled within a year after SoFP,

Financial statements

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