Investors often focus myopically on earnings, but a company's balance sheet — its financial strength, is also key.

Spotting creative accounting practices on the balance sheet can be broken down into three ... Like liabilities, assets are divided into two categories: current assets, which are those that will ...

THE CURRENT account balance may seem to be an abstruse economic concept ... More recent literature has also focused on the importance of balance sheet vulnerabilities in the run-up to a crisis, such ...

Reviewed by Chip Stapleton Fact checked by David Rubin Accountants consider works in progress (WIP) to be current assets ...