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

Equity accounting is a method of reporting a company's profits from the operations of an affiliated company that it has an interest in but does not own outright.

Stockholders' equity, also known as shareholders' equity or owners' equity, represents the value of each stockholder's ownership or share of a given company. As a business, it's important to highlight ...