Learn how to identify creative accounting practices that manipulate balance sheets, impacting assets, liabilities, and equity for perceived financial performance.

ARO (Asset Retirement Obligation): An accounting entry representing the future cost to remove and remediate billboard infrastructure as required by lease agreements.

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. Kevin Warsh’s long-held desire to slash the Federal Reserve’s balance sheet is likely to clash with Donald ...

Two dynamics are fundamentally reshaping the structure and functioning of the American government. The first, which is quite well known, is Congress’s decline. The second, perhaps somewhat less ...

The Fed added $38 billion in short-term Treasury bills, of which $15 billion replaced MBS that came off the balance sheet in December, and $23 billion were “Reserve Management Purchases”. The Standing ...

In early 2025, Michael Saylor’s technology company MicroStrategy officially rebranded to Strategy and adopted a Bitcoin-themed visual marketing program to reflect its core focus as the world’s largest ...

The Federal Reserve is ready to expand its balance sheet once more by buying short-term Treasury securities, aiming to head off bouts of pressure in overnight lending markets that are critical to the ...

Fed announces end to balance sheet winddown on December 1 Fed aims to keep markets with enough liquidity to maintain interest rate control Fed's Powell acknowledges Fed will soon have to expand ...

While the Fed's decision on interest rates might get the most headlines, another impactful decision by the central bank will be whether to end its program to shrink its balance sheet. The Fed has ...

Dr. Berg teaches philosophy at the University of California, Irvine. Last spring, it became clear to me that over half the students in my large general education lecture course had used artificial ...

(Reuters) -As Wall Street's expectations have rapidly shifted toward an imminent end to the Federal Reserve's effort to shrink its bond holdings, some analysts also anticipate a return to balance ...

Strategists at JPMorgan Chase & Co. and Bank of America Corp. expect the Federal Reserve to stop shrinking its roughly $6.6 trillion balance sheet this month, bringing an end process designed to ...