https://gdpark.blog/tags/balance-sheet/Recent content in Balance-Sheet on gdpark.blogHugoenSun, 26 Sep 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-01-balance-sheet/Wed, 31 Mar 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-01-balance-sheet/Kicking off the FRA grind from absolute zero — what Financial Reporting Analysis even is, why accounting matters, and a first peek at the balance sheet.https://gdpark.blog/posts/cfa-l1-04-inventories-1-acquisition-cost/Fri, 16 Apr 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-04-inventories-1-acquisition-cost/We kick off our B/S line-item series with inventories — what they are, how acquisition cost first hits the books, and the cash-vs-credit purchase breakdown.https://gdpark.blog/posts/cfa-l1-07-inventories-4-lower-of-cost-or-market-lcm/Sun, 09 May 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-07-inventories-4-lower-of-cost-or-market-lcm/We plug the last inventory gap: when year-end hits, unsold stock on the B/S gets valued at whichever is lower — historical cost or market value — that’s the LCM method.https://gdpark.blog/posts/cfa-l1-13-intangible-assets/Sat, 12 Jun 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-13-intangible-assets/A breakdown of intangible assets — what they are, how they stack up against PP&E, and the surprisingly messy rules for getting them onto the B/S.https://gdpark.blog/posts/cfa-l1-22-financial-assets-and-accounts-receivable/Sun, 19 Sep 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-22-financial-assets-and-accounts-receivable/Back to the B/S! We dig into financial assets, break down non-derivative instruments, and learn why the classic maturity-date rule for debt vs. equity doesn’t always hold up.https://gdpark.blog/posts/cfa-l1-23-equity/Sun, 26 Sep 2021 00:00:00 +0000https://gdpark.blog/posts/cfa-l1-23-equity/A casual (expectations: low!) walkthrough of equity on the balance sheet — paid-in capital, par value, share premium, and just enough accounting cycle to get by for the CFA exam.