Unrealized gain is an income statement category reserved for investment income that a company expects to receive in the future. Think of it as money on paper rather than cash in the bank. When the ...

This guide was reviewed by a Business News Daily editor to ensure it provides comprehensive and accurate information to aid your buying decision. In financial accounting — one of the most common types ...

A statement, in accounting terms, is synonymous with "report." There are several common accounting statements, all of which draw on the same accounting data but which are prepared for different ...

Financial statements are written records of a business’s financial situation. They include standard reports like the balance sheet, income or profit and loss statements, and cash flow statement. They ...

These aren’t just documents for your accountant. They’re tools every founder can use to make better decisions, avoid ...

The Financial Accounting Standards Board proposed an accounting standards update Monday to give investors more information about a company's expenses. The proposal would require public companies to ...

The Financial Accounting Standards Board released an accounting standards update Monday to improve financial reporting by requiring public companies to disclose, in their interim and annual reporting ...

While net profit is a key profitability indicator, it doesn't reflect liquidity. Many profitable companies face negative cash ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. David Kindness is a Certified Public ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Khadija Khartit is a strategy, investment, and funding expert, and an educator ...

If there is any unfortunate thing about investing, it's that no investment can be made with perfect information. Not only are markets forward-looking, but accounting leaves a lot to be desired.

The Treasury Department is preparing to formally exempt crypto holdings from the Corporate Alternative Minimum Tax (CAMT), ...