The business plan should deceived neither

First, it must be possible to estimate the value of the contingent liability. Qualifying contingent liabilities are recorded as an expense on the income statement and a liability on the balance sheet. Any contingent liabilities that are questionable before their value can be determined should be disclosed in the footnotes to the financial statements. Two classic examples of contingent liabilities include a company warranty and a lawsuit against the company.
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Reporting Requirements of Contingent Liabilities and GAAP Compliance

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How to Do Strategic Planning Like a Futurist

Are you putting together a business plan? Well, good luck with that. Just about all of them have been useless. Instead, you need to look hard at marketing data. To create a realistic plan, you need to invest in market research and be very conservative with your revenue estimates.
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Strategic Stories: How 3M Is Rewriting Business Planning

In conducting our review, we do not question the lower courts' findings of serious deception by the employer, but instead consider three legal questions. First, in the factual circumstances as determined by the lower courts , was the employer acting in its capacity as an ERISA "fiduciary" when it significantly and deliberately misled the beneficiaries? We answer each of these questions in the beneficiaries' favor, and we therefore affirm the judgment of the Court of Appeals. The key facts, as found by the District Court after trial, include the following: Charles Howe, and the other respondents, used to work for Massey Ferguson, Inc.
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The concept of starting a business without a plan would send anyone running -- and for good reason. Every great business begins with a plan that outlines measurable goals and the methods for achieving them. Plans, done correctly, can be a great roadmap. Business plans serve a very specific purpose: to demonstrate where you currently are and where you would like to be. In simple terms, how you will get from point A to point B.
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