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Balance Sheet
A balance sheet is a financial statement that summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time, giving a snapshot of its financial condition.
Fair Market Value
The price at which a property would sell in a competitive and open market, reflecting the value agreed upon by a willing buyer and seller.
Financial Position
An overview of an entity's economic resources, obligations, and net worth at a point in time, typically represented by the balance sheet.
Owners' Equity
The residual interest in the assets of a business after deducting its liabilities, representing the ownership's value in the firm.
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