International Journal of Accounting Research

International Journal of Accounting Research
Open Access

ISSN: 2472-114X

+32 466 90 2262

Balance sheet

A balance sheet lays out the ending balances in a company's asset, liability, and equity accounts as of the date stated on the report. The balance sheet is one of the key elements in the financial statements, of which the other documents are the income statement and the statement of cash flows

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