More terms
Balance Sheet
A financial statement showing assets, liabilities, and owners' equity at a specific point in time.
What traders should verify
For Balance Sheet, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.
Do not conflate
Balance Sheet is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.