off-balance sheet items are not transparent. Under the equity method, the investment is recorded at cost and is subsequently adjusted to reflect the share of net profit or loss and dividends received.

While every balance sheet will contain assets, liabilities and equity, the document will vary ... But he notes this method increases the chances of mistakes. For instance, someone writing their ...

NEW YORK (Reuters) - U.S. regional banks are capitalizing on improving investor sentiment by raising billions of dollars in equity to pursue deals and beef up their balance sheets. Since Donald ...