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 ...

Analyzing financial information is a critical part of being a business owner. One of the ways to monitor the financial performance of your company is through ratios. Using ratios is a quick way for ...

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 ...

Liability-driven investing is entering a new phase, where the focus is shifting from simply hedging interest rate risk to refining liability hedging strategies and managing more nuanced risks. Plans ...

Multiemployer plans improved their average withdrawal liability funded ratio to 84% in 2007 from 81% the previous year, but poor equity markets in recent months “do not bode well for another ...

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 ...