We review the concepts and the present state of theoretical studies of spin-imbalanced superfluidity, in particular the elusive Fulde-Ferrell-Larkin-Ovchinnikov (FFLO) state, in the context of ultracold quantum gases. The comprehensive presentation of the theoretical basis for the FFLO state that we provide is useful also for research on the interplay between magnetism and superconductivity in other physical systems. We focus on settings that have been predicted to be favourable for the FFLO state, such as optical lattices in various dimensions and spin-orbit coupled systems. These are also the most likely systems for near-future experimental observation of the FFLO state. Theoretical bounds, such as Blochs and Luttingers theorems, and experimentally important limitations, such as finite-size effects and trapping potentials, are considered. In addition, we provide a comprehensive review of the various ideas presented for the observation of the FFLO state. We conclude our review with an analysis of the open questions related to the FFLO state, such as its stability, superfluid density, collective modes and extending the FFLO superfluid concept to new types of lattice systems.
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