Your company's balance sheet is an equation. On one side of the equals sign, the Corporate Finance Institute says, you have your total assets. On the other, you have total liabilities and total ...

Companies that use accrual accounting often end up with deferred expenses on their balance sheets. That's because under accrual accounting, accountants recognize expenses when they occur, not when the ...

For a variety of reasons, some companies invest in marketable securities as a part of their ongoing operations. Commercial banks buy debt securities. Manufacturers buy commodity contracts. Companies ...

Learn how to analyze a company's balance sheet, including assets, liabilities, and equity, for smarter investment decisions.

After considering comments on a previous proposal for improving balance sheet debt classification, FASB issued a reproposal on the issue Thursday. FASB is attempting to improve guidance used to ...

The Financial Accounting Standards Board revised its proposed accounting standards update Thursday to improve guidance used to determine whether debt should be classified as a current or noncurrent ...

Julia is a writer in New York and started covering tech and business during the pandemic. She also covers books and the publishing industry. With over a decade of editorial experience, Rob Watts ...

The statement requires governmental fund balance sheets and both government-wide and fond statements of net position to include two new financial statement classifications- deferred outflows of ...

When you want to know a company’s financial health, it helps to look at its balance sheet. But if you’ve never seen a balance sheet before or don’t know how to read one, all you’ll see is a collection ...

For a variety of reasons, some companies invest in marketable securities as a part of their ongoing operations. Commercial banks buy debt securities. Manufacturers buy commodity contracts. Companies ...