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.

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 ...

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 Fed balance sheet is a financial statement published once a week that shows what the Federal Reserve (Fed) owns and owes.

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 ...

Reporting fond balance constraints is a crucial financial statement feature that communicates local discretion and funding priorities. Changes to Balance Sheet Classifications GASB introduced two ...

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 ...