If you’ve been around closely held businesses long enough, you know that a transfer of money between a business and its owner, or between two related businesses, is sometimes characterized by the ...

Determining whether a debt has become worthless always is a question of fact which requires consideration of all pertinent evidence—including the debtor’s financial condition and the value of any ...

The Bank of Ghana, in its Domestic Money Banks Income Statement, revealed that commercial banks in Ghana wrote off GH¢1.39 billion in bad loans over the last ten months of 2025 as part of efforts to ...