Guidelines passed by the Securities and Exchange Commission and Federal Accounting Standards Board now have stricter definitions than those of the past for allowable off-balance sheet arrangements.

Financial statements are essentially the report cards for businesses. They tell the story, in numbers, about the financial health of the business. The information found on the financial statements ...

Whether you’re a business owner, employee, or investor, understanding how to read and understand a balance sheet is an essential financial accounting skill. Here’s everything you need to know about a ...

The SEC requires this information to be shown on a company's balance sheet. When you buy stock ... daunting at first simply because so much accounting jargon is used to define and calculate ...

The accounting standards board is currently in the middle of a review that might see marketing recognised in this way, though. It is undertaking a process where one of the outcomes may be that brands ...