A Guide for the Uninitiated - How to Read Financial Statements

Dark Dan cares little about finance, except when borrowing money. This is a bit odd since both his parents were accountants. Asked about a balance sheet, Dark Dan would reply "It's what you turn out after a balanced meal". Financial statements (F/S) can be confounding for the uninitiated. Conventional terms are already confusing but with the developments through the years of financial engineering, it becomes more so. Radical concepts like quasi reorganization or parent-subsidiary treatment, found translation into accounts. Here is a spot, for those similarly inclined like DD to acquire some clues.

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