Discover the key differences between fixed and current assets, including their roles in business, how they're recorded, and why they matter for financial strategy.

Publicly traded corporations are required to publish quarterly balance sheets that allow shareholders to compare a company’s assets with its liabilities. It’s also a good practice for private ...

Discover what physical assets are, their types, and how they're accounted for in business. Learn how they impact financial statements and business operations.

There’s no universal safe or danger level. Ideal current ratios vary by industry. A current ratio of 1.0 means the company has $1 in current assets for every $1 in current liabilities. A ratio below 1 ...

The Financial Accounting Standards Board published an accounting standards update Wednesday with optional guidance on the measurement of credit losses for accounts receivable and contract assets. The ...