Section 6
Other Statements
Book
Version 3
By Boundless
By Boundless
Boundless Finance
Finance
by Boundless
4 concepts
![Thumbnail](../../../../../../figures.boundless-cdn.com/30862/square/5099605109-bd04b3c786-b.jpeg)
The Statement of Equity
The statement of equity explains the changes of the company's equity throughout the reporting period.
![Thumbnail](../../../../../../figures.boundless-cdn.com/11054/square/depre1.jpg)
Depreciation
Depreciation refers to the allocation of the cost of assets to periods in which the assets are used.
![Thumbnail](../../../../../../figures.boundless-cdn.com/11068/square/dcfm-calculator.jpeg)
Free Cash Flow
Free cash flow (FCF) is cash flow available for distribution among all the securities holders of an organization.
![Thumbnail](../../../../../../figures.boundless-cdn.com/11080/square/mva.jpg)
MVA and EVA
MVA = PV (EVAs); MVA is the difference between current market value and investors' capital., and EVA is an estimate of a firm's economic profit.