Also called Reporting package.
Not a rule. Governance practice — not codified; on defining each metric, SEC Release 33-10751 by analogy. US GAAP governs recognition, measurement and presentation, not bookkeeping mechanics. Sources
The lesson that teaches this
From the free founder back-office course, taught on one company's books, with exercises to work it yourself.
What it is not called
Each of these means something else. Use one here and an accountant reading the product notices.
- investor update (the letter; the pack is the numbers behind it)
- deck
Components that render this
These components name it in their spec, grouped and labeled exactly as the catalog shows them.
Components that render the terms it depends on
Few components name this concept outright, but it's built from terms they do name. These render budget, period, runway, basis.
2Cards
Family spec4Swaps & FX
Family spec5Ledger & tables
Family spec- PeriodPickerFiscal-aware. Never assumes January.
- FluxAnalysisPeriod-over-period explanations.
- ProfitAndLossP&L with period comparison and variance.
- ReportHeaderEntity, statement, period, basis, currency, as-of. Every figure states its basis.
- StatementTableThe shared shell: hierarchy, periods, rules.
- StatementToolbarBasis, period, comparison, currency, consolidation.
9Accounting core (GL)
Family spec11Payables (AP)
Family spec12Close, controls & consolidation
Family spec13Metrics & analysis
Family specAlso in Finance & planning
Defined in Lexicon. This page is generated from that document, so the two can't disagree.