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.

Although sometimes overshadowed by the all-important income statement, the balance sheet can offer essential insights into a ...

A company might issue a dividend to investors in the form of cash dividends or stock dividends. Each type of issue impacts ...

Capitalization can also refer to the book value or a company's total debt and ... fixed or long-term asset, that item can be capitalized: The cost moves onto the balance sheet as an asset instead ...

Total assets must equal total liabilities plus shareholders equity. An asset's book value is the carrying value of that asset on the company's balance sheet. Carrying value is the asset's original ...

Average total assets is the average of assets on the company's balance sheet at the beginning of the period and the end of the period. Companies typically report their balance sheets showing the ...

It all balances because the net asset position and the total contribution from shareholders must be equal. So what are the warning signs to watch out for? Balance sheets: beware a debt mountain ...