ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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EQUITY CAPITAL Definition
EQUITY CAPITAL is a form of financing where equity in a business is sold to private investors.
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TIME PERIOD CONCEPT provides that accounting take place over specific time periods known as fiscal periods. These fiscal periods are of equal length, and are used when measuring the financial progress of a business.
DISCLOSURE is to reveal information. Financial statement footnotes are one way of providing necessary disclosures.