Framework first, source visible

Definitions can change meaning across general bookkeeping, U.S. GAAP, tax, governmental and managerial contexts. The source record says which scope supports which claim.

Financial Accounting Standards Board

Concepts Statement No. 8, Chapter 4 — Elements of Financial Statements

U.S. GAAP conceptual definitions for assets, liabilities and equity.

Open source ↗

U.S. Securities and Exchange Commission

Beginner's Guide to Financial Statements

Public explanation of balance sheets, income statements, cash-flow statements and shareholder equity.

Open source ↗

Xero

Accounting glossary

Secondary plain-language terminology and small-business search framing.

Open source ↗

Intuit QuickBooks

Accounting terms and definitions

Secondary glossary coverage and alias comparison.

Open source ↗