Accounting earnings
Earnings of a firm as reported in its Profit & Loss account
Accounting insolvency
As per Books of Accounts, total liabilities exceed total assets. A firm with a negative net worth is insolvent according to the books. But in many cases, replacement value could be higher and in reality the firm may not be bankrupt. Such firms may revalue their assets to restore the net worth as per Books of Accounts.
Accounting Earning:
Earnings of a firm as reported in its Profit & Loss account.
Accounting Liquidating:
Assets of the company which can be quickly converted into cash
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