Learn financial statement analysis techniques, including horizontal, vertical, and ratio analysis, to assess company ...

The board released a concepts statement to guide GASB when mandating note disclosure requirements for state and local governments.

The GASB issued a concepts statement to guide the board when establishing note disclosure requirements for state and local governments — part of its response to research reexamining existing note ...

Certified financial statements are accounting statements that have been certified by an independent accounting firm. Learn how they are used in corporate finance.

How to Note Swap Derivatives on a Financial Statement. A financial statement expresses the value of an enterprise by listing and evaluating its parts.

Three Examples of Types of Financial Statements Used in Companies. Companies must produce a series of financial statements to provide information on the their activities, net worth and viability.

If you’re new to investing and want to know what to read first – especially as reports land in Australia’s company reporting season – here’s where to start.

Introduces and describes meaning and uses for financial ratios to assess profitability, activity, solvency and leverage, and returns to shareholders.

We examine the valuation of financial statement note information at the time of 10-K filings. We find that stock returns around 10-K filings are positively related to accounting adjustments calculated ...

Interest rate increases result in unrealized losses for held-to-maturity debt security investments, but these losses do not appear in the financial statements (as long as there are no impairment ...