One key metric that offers valuable insights into a company’s financial health is the return on average assets (ROAA). This financial ratio measures how effectively a company uses its assets to ...

Publicly traded corporations are required to publish quarterly balance sheets that allow shareholders to compare a company’s assets with its liabilities. It’s also a good practice for private ...

Asset is a word that is often used and seldom defined. One can be an asset to their family for their kindness or great impersonation skills, but an accountant wants to see something more concrete. In ...

The United States securities regulator is holding off from ratifying the definition of the term “digital assets” in rules that govern reporting disclosures for hedge and private equity funds, despite ...

The U.S. Securities and Exchange Commission (SEC) has chosen not to include its previously proposed definition of "digital assets" in the finalized hedge fund reporting rules. The agency is still ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

Assets represent any items owned by an individual or a business that have the potential to grow in value. Defining assets isn’t easy, as “any item” is a broad category that encompasses myriad items ...

Assets are the lifeblood of your business, because they are valuable resources that determine the net worth of your company. Many people make the mistake of thinking cash-on-hand is the most important ...

Michael Boyle is an experienced financial professional with more than 10 years working with financial planning, derivatives, equities, fixed income, project management, and analytics. Investopedia / ...

The Proposed Regulations (as defined below) track the statutory definition of a digital asset under the Internal Revenue Code but provide that non-fungible tokens (NFTs) and stablecoins also ...

Net asset value, or NAV, represents the value of an investment fund and is calculated by adding the total value of the fund’s assets and subtracting its liabilities. Mutual funds and ETFs use NAV to ...

Whereas the original proposal did not directly discuss digital assets, the reopening release is mainly focused on digital asset platforms. On April 14, 2023, the Securities and Exchange Commission ...