Financial statements report the business activities and financial performance of a company. Learn how they are used by executives, investors, and lenders.

What Is An Income Statement? An income statement lists a company’s income, expenses, and resulting profits over a specific time frame, usually a quarter or fiscal year. Companies create income ...

Amortization of a company's intangible assets can take as long as 40 years, depending on the types of assets disclosed on the company's financial statements. How these assets affect financial ...

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 ...

Cash flow statements reveal money flow in/out of a business, divided into operations, investments, and financing. Operating cash flow reflects the cash transactions from core business activities. Free ...

specifies a dynamic, DBMS-specific SQL statement that does not select data. This argument is required and must be enclosed in parentheses. The statement is case sensitive and is passed to the DBMS ...