Financial statements report the business activities and financial performance of a company. Learn how they are used by executives, investors, and lenders.

Financial statements are essentially the report cards for businesses. They tell the story, in numbers, about the financial health of the business. The information found on the financial statements of ...

Widely regarded as the founder of value investing, Benjamin Graham's principles have impacted scores of individuals, from Warren Buffett to Bruce Berkowitz. His 1937 book, "The Interpretation of ...

Financial statements are key components in revealing the financial health of an organization. A company's financial information can be complicated, but business owners and investors should understand ...

There are dozens of financial ratios and their meanings help business owners evaluate the financial health of a company. Financial ratios can be broken into six key areas of analysis: liquidity, ...

Understanding, preparing and presenting financial information is a fact of professional life, regardless of your functional role or industry. This can be challenging for those with no formal ...

A vertical analysis is used to show the relative sizes of the different accounts on a financial statement. For example, when a vertical analysis is done on an income statement, it will show the top ...

IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an “other comprehensive basis of accounting” (OCBOA). Tax-basis and cash-basis, including ...