A ratio of debt to equity is calculated by dividing total debt by the amount of shareholders' equity, found near the bottom ...

While some investors have a background in finance or accounting, you don’t need a specialized degree to read a company’s financial statements and glean valuable information that can help you make your ...

Key Points ・Annual reports explain how a company performed last year and where it’s heading. ・Proxy statements outline what ...

Expertise from Forbes Councils members, operated under license. Opinions expressed are those of the author. As the chief operating officer at a firm specializing in financial and accounting services, ...

FASB introduced a project intended to make financial statement disclosures more useful, organized and consistent, and less redundant. It will focus on developing a framework for improved GAAP ...

Every number on a financial statement, budget sheet, or spending tracker tells a story. Whether it’s a small business tracking profits or an individual ...

FASB took what appears to be two steps back from convergence with the International Accounting Standards Board (IASB) last week with a pair of major tentative decisions in its project on accounting ...