The Balance Sheet: Assets, Debts and Equity

by Joe Lan, CFA

This financial statement analysis article marks the third piece in our ongoing series.

In the first article, I gave a brief introduction to the three financial statements—the income statement, the balance sheet and the cash flow statement. In the March AAII Journal, I discussed the income statement, which provides one of the most crucial figures that companies report—earnings per share. In this third article, I provide a d

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Joe Lan, CFA is a financial analyst at AAII.


John from Washington posted about 1 year ago:

These articles are very informative. For those of us that have never been in finance on a business level it is enlightening. I serve on the board of our regional hospital and this helps me be a better steward of the finances as well a helping me to better analyze a company. Thank You. John

Leslie Fewster from Maryland posted about 1 year ago:

I find these articles most informing without a lot of legalese. Thank You

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