A balance sheet is a financial statement that reports a company's assets, liabilities, and shareholder equity at a specific time. What Is a Balance Sheet? The term balance sheet refers to a ...

The lack of disclosure by Canadian companies of off-balance sheet items has been "of real concern" for some time and firms need to make sure they disclose and clearly explain such arrangements ...

According to the CFA Institute, a balance sheet-based accruals ratio is "the ... but the definition does little to explain what to do with it or how it affects your financial portfolio.

El Paso Corp. executives Wednesday disclosed the company formed a new off-balance sheet entity last week called Gemstone. Off-balance sheet transactions have come under the spotlight ever since ...

We explain what they were referring to. What is the twin balance sheet issue The ‘twin balance sheet’ issue refers to the earlier problematic balance sheets of both companies and banks.