Accounting standard setters classify leases as operating or capital to differentiate true lease agreements from purchases disguised as leases. If the lease has any of the following characteristics, it ...

Just over a week after Yingli Green Energy issued a SEC filing detailing the extent of its indebtedness, analysis shows the PV manufacturing giant to have a very high 95% liability to asset ratio and ...

Investment research firm Morningstar, Inc., conducted a study analyzing state pension data, finding 21 states' retirement systems to not be fiscally sound. The report employed two primary measures to ...

Current liabilities include short-term financial obligations due within a year. Investors should monitor companies' current ratios to assess financial strength. A current ratio above 1 indicates a ...

Smart investors use financial ratios to analyze a company's financial performance before making an investment. Financial ratios reveal how a company is financed, how it uses its resources, its ability ...

The public sector liability ratio last year, the final year of the Yoon Suk-yeol administration, was shown to have declined for the first time in six years. Public sector liabilities combine general ...

The current ratio is calculated by dividing a company’s current assets by its current liabilities. Ratios of 1 or higher indicate short-term solvency.