Desde Investopedia

TERM OF THE DAY

Balance Sheet A balance sheet is a financial statement that summarizes a company's assets, liabilities and shareholders' equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount invested by shareholders.

Breaking it Down: The balance sheet gets its name from the fact that the two sides of the equation above – assets on the one side and... Read More