Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

Discover how matched books help banks balance assets and liabilities, manage liquidity, and reduce risk. Learn about asset/liability management strategies.

A Right-of-Use (ROU) asset represents the value of a leased asset that a company has the right to use during the lease term. This accounting concept emerged with the adoption of new lease accounting ...