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Balance Sheet Basics. Your balance sheet (sometimes called a statement of financial position) provides a snapshot of your practice's financial status at a particular point in time. This financial statement details your assets, liabilities and equity, as of a particular date. Although a balance sheet can coincide with any date, it is usually prepared at the end of a reporting period, such as a month, quarter or year.
White Paper: The Blueprint for Continuous Accounting. 1  The Old Model: Record-to-Report. 2  The complex nature of 24/7 global business means companies leaving much of the close work to the end of period are at a competitive disadvantage. 1  Transactions created and processed around the clock stack up, and this increasingly large set of unreconciled transactions strains employee productivity during the close.