Lesson: Balance Sheet Accounts with Fixed Versus Fluctuating Values

Instructor: Nick Palazzolo
Cite this lesson

In this lesson, Nick Palazzolo, CPA, navigates the waters of balance sheet accounts, differentiating those with fixed values from those with fluctuating ones. He lays out the landscape for both assets and liabilities that stay constant as opposed to those that may ebb and flow with market conditions, such as stocks and investments. Nick ensures a firm grasp of the concepts by walking through examples of each and clarifies common confusions, such as the categorization of equities. Dive into this essential groundwork for understanding the nuanced dynamics of a company's balance sheet.

Updated: Oct. 20, 2021 Create an account

In this lesson, Nick Palazzolo, CPA, navigates the waters of balance sheet accounts, differentiating those with fixed values from those with fluctuating ones. He lays out the landscape for both assets and liabilities that stay constant as opposed to those that may ebb and flow with market conditions, such as stocks and investments. Nick ensures a firm grasp of the concepts by walking through examples of each and clarifies common confusions, such as the categorization of equities. Dive into this essential groundwork for understanding the nuanced dynamics of a company's balance sheet.

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Specialized Financial Reporting Topics
Module: 5 Concepts, 42 Lessons
Form 10-K
1:29