Credit-rating agency Fitch Ratings said in a new report that it does not expect FASB s recent amendments to off-balance-sheet accounting standards to result in negative rating actions, but it believes ...

The link between a balance sheet and an income statement is obvious, but it's also tricky. The more income your business earns, the more value should show up on its balance sheet. But the calculations ...

Under pressure from banks and regulators, the Financial Accounting Standards Board has decided to reverse itself and postpone the effective date of an accounting rule that would have forced financial ...

Are the new off balance sheet rules, effective January 2010, needed? Is the timing right? Or could the change complicate the economic recovery by damaging bank balance sheets? Send us your thoughts.

The balance sheet is a snapshot of a company's financial position at a particular time. Balance sheets are typically prepared monthly, quarterly and annually, but you can prepare one at any time to ...

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 ...

For February 27, my forensic accounting needle in a haystack comes from an airline that early adopted a new accounting standard related to its operating leases. Analyst Peter Apockotos found an ...