Learn what financial instruments are, explore major types and asset classes, and understand how they work in investing, trading, and portfolio construction.
An asset constitutes anything that holds monetary value, whether current or future, to a person or organization. Businesses, governments and non-profits all own assets. So do many people. An asset is ...
Publicly traded corporations are required to publish quarterly balance sheets that allow shareholders to compare a company’s assets with its liabilities. It’s also a good practice for private ...
Net asset value, or NAV, represents the value of an investment fund and is calculated by adding the total value of the fund’s assets and subtracting its liabilities. Mutual funds and ETFs use NAV to ...
Return on Assets (ROA) stands as a crucial metric for evaluating a company’s profitability by measuring its efficiency in using assets to generate earnings. This metric serves as a fundamental tool ...
On August 25, 2023, the U.S. Department of the Treasury and the IRS released proposed regulations on reporting by brokers for sales or exchanges of digital assets. The proposed regulations aim to ...