The Five Core Financial Statements

Interactive Guide to U.S. GAAP

The Five Core Financial Statements

U.S. GAAP organizes a company's financial story into five main reports. Click on each statement to learn about its unique role.

Interactive Balance Sheet

Explore the components of the Balance Sheet. Click on any section to see a detailed breakdown based on the fundamental accounting equation: Assets = Liabilities + Equity.

Assets

Liabilities & Equity

Select an item

Click on an item to the left to see its definition and examples.

Income Statement & EPS

See how revenues and expenses become Net Income, and how that translates to the critical Earnings Per Share (EPS) metric.

Income Statement Builder

EPS Calculator

SEC Reporting Requirements

Public companies must regularly file reports with the Securities and Exchange Commission (SEC) to keep investors informed.

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This tool is for educational purposes only and does not constitute financial advice.

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