A Balance Sheet is a representation of an entity's financial condition at a certain moment in time. It comprises of a number of Balances arranged in various collections, most notably as Asset and Liability sets.
Balance Sheet Dynamics
The Balance Sheet of an active entity is constantly evolving, reflecting the changing operations, external conditions etc.
Balance Sheet Risk
Balance Sheet Management
Assets and Liabilities
This is a particular representation that categorizes the entries (Balances) in two classes: