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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 / ...

ection 1221 of the tax code broadly defines a capital asset. Over time the courts have attempted to narrow that definition and eliminate confusion. Recently a Third Circuit Court of Appeals ruling ...

The Office of Management and Budget is making sure all agencies develop plans to protect their most sensitive and valuable cybersecurity assets and designate an agency-level office or team to secure ...

The latest version of Critical Infrastructure Protection standards applies to different facilities and assets than previous versions, so the first, critical step in compliance is to determine which ...