The top 100 U.S. corporate DB plans are on average fully funded for the first time in 15 years and derisking plans can finally be put into action.

Du, Wenxin, and Jesse Schreger. "Sovereign Risk, Currency Risk, and Corporate Balance Sheets." Review of Financial Studies 35, no. 10 (October 2022): 4587–4629.

concise and standardized manner and drawing clear links between those individual metrics and their impacts to the corporate balance sheets, corporations can transcend the politics and the ...

Additionally, the Financial Accounting Standards Board in 2023 issued guidance to allow for “fair-value” accounting of digital assets on corporate balance sheets. Before this FASB ruling ...

The second chart zooms in on the strength of sovereign and corporate balance sheets, juxtaposing U.S. government debt with the long-term debt-to-capital ratio of the Russell 1000 index.