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The balance sheet is one of the basic financial statements in a complete set of financial statements for both public and private companies. Although the balance sheet is more formally referred to as the statement of financial position, the term “balance sheet” will be used throughout this chapter.
This chapter details general balance sheet presentation requirements. It includes an example of a balance sheet of a commercial company that illustrates the requirements of S-X 5-02, which calls for the presentation of a classified balance sheet as discussed in FSP 2.3.4. This chapter also addresses balance sheet offsetting, the presentation of a noncontrolling interest (NCI) in unconsolidated subsidiaries, and considerations for private companies.
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