The cash flows related to the sales, maturities, repayments and purchases of portfolio investments have been reclassified to the Operations section to better represent the operating cash flows of the ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

A company may invest in another private or publicly traded company. The accounting for this investment depends on the level of control of the parent company in the subsidiary. The consolidated method ...

Presentation of consolidated financial statements is a compulsory requirement for a parent company that commands majority stakes in one or more subsidiaries. Consolidated financial statements make the ...

Financial statements are written records of a business’s financial situation. They include standard reports like the balance sheet, income or profit and loss statements, and cash flow statement. They ...

What Else Do Financial Records Include? Other than the most common line items found in financial statements, investors can also read the lesser known items, such as the footnotes, which often contain ...

BRUSSELS, July 17, 2025 /PRNewswire/ -- The CTH Invest Group, through its holding company CTH Invest S.A., an affiliated party of Ferrero Group, approved the Consolidated Financial Statements for the ...