A basic tenet of double-entry book-keeping is that total assets (what a business owns) must equal liabilities plus equity (how the assets are financed). In other words, the balance sheet must balance.

However, some small business owners may overlook the statement of shareholders’ equity ― part of the balance sheet ― while focusing on money coming into and leaving the organization. However, income ...

You can spot creative accounting practices on a company's balance sheet by analyzing its assets, liabilities, and equity. Overstating assets and/or understating liabilities leads to increased net ...

Reviewed by Somer Anderson Balance sheets are important financial statements that help investors and analysts understand a ...

Power announced the sale of a minority equity interest in its transmission assets as consortium formed by KKR and ...