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Statement of Financial Position ING Direct Form

Statement of Financial Position ING Direct Form

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What is the statement of financial position, and how can I use it to learn more about the financial situation of a company? What do the various financial terms on the statement of financial position mean, and how do I understand the full picture? The statement of financial position is an overview of what a company owns and what a company owes at a point in time. What is owned is on the left, what is owed is on the right. It’s like a picture. Most companies call this overview of what is owned and what is owed a balance sheet, some call it a statement of financial position. Not just the name of this financial statement can differ, also the sequence in which the various categories are listed can differ. By calling it a balance sheet, you describe the structure of the statement: double entry bookkeeping requires debits to equal credits. By calling it a statement of financial position, you describe the function of the statement: it presents the financial position of an entity. When readin

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