A business has to prepare various financial statements to meet accounting rules and regulations, and to provide information to the equity holders. The balance sheet gives an overall view of the ...

A classified balance sheet shows its three main sections -- assets, liabilities and stockholders' equity -- as subcategories to aid financial statement users in identifying different types of items.

A REIT reporting a 75% AFFO payout ratio might simultaneously be distributing 95% of taxable income. Both figures can be ...

Here's how to show changes in retained earnings from the beginning to the end of a specific financial period. Many, or all, of the products featured on this page are from our advertising partners who ...

Opinions expressed by Entrepreneur contributors are their own. One of the tools that can be used to assess the performance of your business or organization is a balance sheet. A balance sheet, which ...

When companies need to raise money for things like product development, equipment purchases, or expansion, they can do so in one of two ways: They can seek to borrow money from lending institutions, ...