Corporate Balance Sheets

Definition ∞ Financial statements summarizing a company’s assets, liabilities, and owner’s equity at a specific point in time. These documents provide a snapshot of a corporation’s financial health. For crypto news, they reveal how companies account for and hold digital assets.
Context ∞ The increasing presence of digital assets on corporate balance sheets presents both opportunities and accounting complexities. Discussions often focus on valuation methodologies, impairment rules, and the impact of cryptocurrency holdings on traditional financial metrics.