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While a company's income statement presents the current results of a company's operation, the balance sheet depicts the financial strength (or weakness) of a company.
So what's in a balance sheet?
A company's balance sheet has three main sections:
- Assets: Items of economic value that are owned by a company.
- Liabilities: A company's financial obligations.
- Equity: Sometimes referred to as shareholders' equity, this represents the net accounting value of the company.
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