Available-for-sale securities are adjusted on balance sheets to reflect fair market values. Changes impact stockholders’ equity via Accumulated Other Comprehensive Income or Loss. Monitoring these ...

Stock warrants give the right, not the obligation, to buy stock at a set price and time. Warrant value includes intrinsic value and time value, boosting with stock price and time. Interest rates ...

Companies often hold investments on their balance sheets, and for accounting purposes, these investments fall into different categories. One category includes what are known as available-for-sale ...