The cash flows related to the sales, maturities, repayments and purchases of portfolio investments have been reclassified to the Operations section to better represent the operating cash flows of the ...

Learn 12 essential things about financial statements that investors need to know. These insights can guide smarter investment ...

Presentation of consolidated financial statements is a compulsory requirement for a parent company that commands majority stakes in one or more subsidiaries. Consolidated financial statements make the ...

A company may invest in another private or publicly traded company. The accounting for this investment depends on the level of control of the parent company in the subsidiary. The consolidated method ...

What Else Do Financial Records Include? Other than the most common line items found in financial statements, investors can also read the lesser known items, such as the footnotes, which often contain ...