Accruing a likely contingent liability is part of responsible earnings management. Although you aren't likely to find the term "earnings management" in an accounting dictionary, the American Institute ...

Nvni Group ( ($NVNI) ) has provided an update. On December 22–23, 2025, Nuvini Group Limited announced it had renegotiated earnout contingent ...

Mergers and acquisitions (M&A) are pivotal events in the corporate world, presenting unique opportunities for growth, diversification and competitive advantage. The balance sheet, a fundamental ...

Vodafone Idea Ltd ( ($IN:IDEA) ) has provided an update. Vodafone Idea Ltd has executed an amendment agreement with its promoter group, the ...

A contingent liability is the possibility of a liability arising from a future event. The liability is contingent on whether or not the event occurs. The most common source of contingent liabilities ...

If you're interested in investing, you've probably read quite a few articles that say "do your homework" before buying a stock. Reading and understanding a balance sheet is part of that homework.

A liability is a financial obligation or debt owed. Liabilities are key elements on every company’s balance sheet, and therefore, important to stock and bond investors. Learn more. In finance and ...

Discover how contingent guarantees protect sellers from non-payment. Learn their role in international trade and risk management, differentiating them from letters of credit.

Learn how adjusted book value measures a company's fair market valuation by adjusting liabilities and assets. Ideal for assessing distressed firms with tangible assets.

Julia is a writer in New York and started covering tech and business during the pandemic. She also covers books and the publishing industry. With over a decade of editorial experience, Rob Watts ...

A balance sheet shows a company's assets, liabilities and shareholder equity at a single point in time. These financial statements are used to determine a company's health and financial viability at a ...

Cameroon’s energy challenge is no longer primarily about identifying projects or mobilising donor interest. It is about ...