Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, and has a degree in accounting and ... for fraud—oftentimes, off-balance sheet items are not transparent.

This refers to all cash in checking, savings and short-term investment accounts. Accounts receivable is the income derived from credit accounts. For the balance sheet, it's the total amount of ...

BBVA SA is changing the way it manages its balance sheet as it taps into increased demand for deals that transfer risk out of ...

Find out why accountants consider work in progress (WIP) to be a current asset on the balance sheet for financial accounting purposes.

As the Federal Reserve's overnight reverse repurchase agreement program nears zero, pressure could mount on the central bank ...