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  2. Sworn declaration - Wikipedia

    en.wikipedia.org/wiki/Sworn_declaration

    Where allowed, such an endorsement gives the document the same weight as an affidavit, per 28 U.S.C. § 1746 [2] The document is called a sworn declaration or sworn statement instead of an affidavit, and the maker is called a "declarant" rather than an "affiant", but other than this difference in terminology, the two are treated identically by ...

  3. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    In financial accounting, a liability is a quantity of value that a financial entity owes. More technically, it is value that an entity is expected to deliver in the future to satisfy a present obligation arising from past events. [1] The value delivered to settle a liability may be in the form of assets transferred or services performed.

  4. IAS 37 - Wikipedia

    en.wikipedia.org/wiki/IAS_37

    IAS 37 establishes the definition of a provision as a "liability of uncertain timing or amount", and requires that all the following conditions be fulfilled before a provision can be recognized: the entity currently has a liability as a result of a past event; an outflow of resources is likely to be needed to settle the liability; and

  5. ‘I did not know’: SBF statements highlight legal liability ...

    www.aol.com/finance/did-not-know-sbf-statements...

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  6. Declaration against interest - Wikipedia

    en.wikipedia.org/wiki/Declaration_against_interest

    In United States law, a declaration (or statement) against interest is an exception to the rule on hearsay in which a person's statement may be used, where generally the content of the statement is so prejudicial to the person making it that they would not have made the statement unless they believed the statement was true. For example, if a ...

  7. Legal liability - Wikipedia

    en.wikipedia.org/wiki/Legal_liability

    If, for example, a limited liability business goes bankrupt, then the owner(s) will not lose unrelated assets, such as a personal residence (assuming they do not give personal guarantees). [3] Forms of businesses that offer the limited liability protection include limited liability partnerships, limited liability companies, and corporations.