#financial-statements
Financial Statements
Understand and prepare balance sheets, income statements, and cash flow reports
Оповестяване за свързани лица съгласно ASC 850: Когато плащането към LLC на съпруга ви изисква бележка под линия
ASC 850 изисква четири неща в бележката под линия за всяка съществена сделка със свързано лице — естеството на връзката, описание, суми в долари за всеки представен период и всяка промяна в начина на определяне на условията — и се прилага дори когато цената е справедлива. Това ръководство идентифицира кой се счита за свързано лице за малък бизнес (собственици с 10%+ дял, служители на ръководни длъжности, близки семейни членове и контролирани от тях дружества), представя примерна бележка под линия от два абзаца и дава контролен списък от 10 стъпки за края на годината, както и структура на сметките в Beancount, която превръща оповестяването в заявка.
Коефициент на Слоун: Как да разберете дали печалбите ви са реални пари или просто счетоводни начисления
Коефициентът на Слоун разделя разликата между нетния доход и оперативния паричен поток на общите активи, за да покаже колко от отчетената печалба се дължи на начисления, а не на пари. Включва формулата, границите за предупреждение от ±10% и работен пример за печеливша агенция, където само 40 цента от всеки долар печалба пристигат като оперативни пари.
Четене на първия си отчет за приходите и разходите и баланс: Ръководство за нови собственици на бизнес към двата отчета, които отговарят на въпроса „Печеля ли?“
„Новите собственици на бизнес бъркат парите в банката с реализираната печалба. Научете как да четете отчета си за приходите и разходите и баланса заедно — приходи, COGS, брутен марж, активи, пасиви и собствен капитал — плюс седемте счетоводни грешки, които карат начинаещите да четат погрешно собствените си числа.“
Reading Your First P&L and Balance Sheet: A New Business Owner's Guide
Learn to read P&L and balance sheets to understand your business's profitability and financial position. A practical guide for business owners on why both reports matter and how to use them for smarter decisions.
Microsoft FY2026 Earnings: The $133B Profit Machine Now Spends $116B a Year on AI Infrastructure
Microsoft's FY2026: $331.8B revenue (+18%), a record $133.7B net income, Azure past $100B, and $115.9B of AI capex — nearly 35% of revenue — broken down as an auditable plain-text Beancount ledger.
What's Your Business Actually Worth in 2026? SDE and EBITDA Multiples by Industry
In Q1 2026 the median small business sold for 2.7x cash flow, but multiples range from the low end for restaurants to 6–10x EBITDA for SaaS and up to 8x for express car washes. How SDE vs. EBITDA, industry, owner dependence, and clean financial records determine what your business sells for.
What Is a Flash Report? A Weekly Early-Warning System for Small Business Finances
A flash report is a one-page, weekly summary of liquidity, productivity, and profitability metrics that surfaces cash problems weeks before the monthly close — critical when cash flow issues contribute to roughly 82% of small business failures. Here's what to include and how to build one in under 30 minutes a week.
Return on Equity (ROE) Explained: What It Measures, What Counts as Good, and How to Break It Down
Return on Equity (ROE) divides net income by owner's equity — a 15% ROE means the business earned 15 cents per dollar of the owner's capital. This guide covers healthy benchmarks (12–15% baseline, 15–20%+ strong), the three-part DuPont breakdown of margin, asset turnover, and leverage, and the pitfalls — debt-inflated returns, negative equity, one-time items — that distort the ratio.
FASB ASU 2025-07: The New 'Own Operations' Derivative Scope Exception for ESG-Linked Debt, Earnouts, and Customer Warrants
FASB's ASU 2025-07 adds an ASC 815 scope exception for non-exchange-traded contracts whose payoff depends on a party's own operations — ESG-linked interest rate step-downs, M&A earnouts, regulatory and product milestones, change-of-control triggers — and routes warrants received from customers through Topic 606 instead of derivative accounting. Effective for annual periods beginning after December 15, 2026, with early adoption permitted.
FASB ASU 2025-10 Explained: The First U.S. GAAP Standard for Government Grants
FASB's ASU 2025-10, issued December 4, 2025, creates the first standalone U.S. GAAP guidance for government grants received by business entities. It requires recognition only when compliance and receipt are both probable, offers deferred-income or cost-accumulation presentation for asset-related grants, mandates annual disclosures, and takes effect for private companies in annual periods beginning after December 15, 2029.
FASB ASU 2025-12: How to Calculate Diluted EPS in a Loss Year with Options, Warrants, and Convertible Notes
FASB's ASU 2025-12 clarifies that a net loss does not automatically make options, warrants, and convertible notes antidilutive: companies must test the combined numerator-and-denominator effect, apply the fix retrospectively to all prior periods presented, and adopt it for annual periods beginning after December 15, 2026.
FASB Just Closed a Decade-Old Loophole in Equity Method Accounting: What ASU 2025-12 Means If You Hold a Stake in a Joint Venture
FASB's ASU 2025-12 (Issue 16) amends ASC 825-10-25-4(e) to bar electing the fair value option for an equity method investment after recognizing an other-than-temporary impairment — restoring a guardrail accidentally deleted by ASU 2016-13's CECL conforming amendments. Effective for annual periods beginning after December 15, 2026, with early adoption permitted and prospective or retrospective transition decided issue by issue.