The Financial Accounting Standards Board has made changes in two of its standards related to off-balance-sheet items to require companies to make more disclosures of special-purpose entities, and to ...

Internet advertising firm L90 Inc. isn’t facing a cash crunch yet, but its balance sheet shows signs of strain. The money-losing L.A.-based company had $58 million in cash as of Sept. 30, and now that ...

Excerpt from our One Page Annotated Wall Street Journal Summary (receive it by email every morning by signing up here): Summary: The Big Four accounting firms have expanded the category of 'not-cash' ...

Company management often analyzes financial statement data to understand how the business is performing relative to where it was historically, and relative to where it wants to go in the future.

Financial statements reveal a lot about a company's financial health. Different types of companies have different types of financial statements. If you are interested in analyzing the balance sheets ...

(Reuters) -Federal Reserve Chair Jerome Powell said on Tuesday the end of the central bank’s long-running effort to shrink ...

Enron has given off-balance-sheet debt a bad name. But not bad enough. Off-balance-sheet debt is allowed under accounting standards, including U.S. generally accepted accounting principles, or GAAP, ...

Severn Trent Water is reportedly using an accounting trick to boost its balance sheet by more than £1 billion. BBC Panorama said the water company claimed an investment it said is worth £1,680,000,000 ...

Most successful investors agree with the notion that in crises, cash is king. That's especially true in a crisis that leads to entire industries shutting down for an uncertain period of time, ...