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

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On March 31 2004 the International Accounting Standards Board (IASB) issued IFRS 3 "Business Combinations" (replacing IAS 22 "Business Combinations"). Accompanying revisions were also made to IAS 36 ...

The financial world rarely changes overnight. Yet there are moments when a single regulatory shift forces bankers, investors, and accountants to rethink the foundations of their work. When IFRS 9 came ...

When you want to know a company’s financial health, it helps to look at its balance sheet. But if you’ve never seen a balance sheet before or don’t know how to read one, all you’ll see is a collection ...

A balance sheet is a versatile document that offers a snapshot of a company's or individual's finances at a given point in time. Businesses can use balance sheets to develop plans for the future and ...

Some business owners are tempted to leave their balance sheets to their accountants, but it is important for leadership to understand how to read their balance sheets in order to keep an eye on their ...