A financial statement expresses the value of an enterprise by listing and evaluating its parts. In the process, the statement sets forth as accurately as possible each asset and liability. Determining ...

Ben is the former Retirement and Investing Editor for Forbes Advisor. With two decades of business and finance journalism experience, Ben has covered breaking market news, written on equity markets ...

If a borrower or issuer entered into an interest rate swap in connection with a loan or a bond issue prior to July 21, 2010, which expired (or remained in place) on or after July 21, 2010, it has ...