What Is Articulation?
Articulation is the relationship in which the income statement, balance sheet, retained earnings statement, and statement of changes in financial position are all linked together. For Example, the amount in one statement, such as net income on the income statement, is carried forward to another statement, in this case, the retained earnings statement.
About the Author
True Tamplin, BSc, CEPF®
True Tamplin is a published author, public speaker, CEO of UpDigital, and founder of Finance Strategists.
True contributes to his own finance dictionary, Finance Strategists, and has spoken to various financial communities such as the CFA Institute, as well as university students like his Alma mater, Biola University, where he received a bachelor of science in business and data analytics.