A balance sheet is a type of financial statement. It gives you an overview of a company’s financial status at a specific point in time, including what the company owns, what it owes and how much ...

explain the off-balance sheet arrangements in plain language, "with candour and without jargon" disclose all significant off-balance sheet arrangements including those from past years but that ...

This means they have a useful life of more than one year. Fixed assets include property, plant, and equipment (PPE) and may be recorded on the company's balance sheet under that classification.

For example, a company's financial statements for the month of September will contain a balance sheet as of September 30th and an income statement for the entire month of September.