Let’s look at a real-world example of a balance sheet and how to read it. Here’s a shot of Shopify ‘s (TSX: SHOP) balance sheet as things stood at the end of December 2022: ...

A balance sheet includes a summary of a business’s assets, liabilities, and capital. Learn what a balance sheet should include and how to create your own.

Here’s an example: If a publishing company accepts $1,200 for a one-year subscription, the amount is recorded as an increase in cash and an increase in unearned revenue. Both are balance sheet ...

This paper assembles a comprehensive dataset of the currency composition of countries’ external balance sheets for 50 economies over the period 1990–2020. We document the following findings: (i) the ...