Assertion: balance sheet | /r/CapableOf | detail financial health of company
Facets:
value: at one point in time
type: TEMPORAL
Source sentences:
text: It details the financial health of company at one point in time, rather than over a period of time.
text: It summarises the financial health of a company, showing how it is funded and what it has done with that funding; this is why a balance sheet is now recorded as a ‘Statement of Financial Position' in accounting terms (see how this differs from a Statement of Profit and Loss and a Statement of Changes in Equity).