Whistleblowers often fear retaliation, lack sufficient evidence, or worry that their report will not be taken seriously, which can prevent them from coming forward.

A Ponzi scheme collapses when there are insufficient new investors to pay returns to earlier investors, and it becomes unsustainable.

Window dressing is used to make the company's financial position look stronger than it really is, often before reporting to stakeholders or regulatory bodies.

Business development costs can be capitalized as an asset if they are expected to bring future economic benefits (e.g., costs associated with acquiring a new customer base). If they don't provide future benefits, they are treated as an expense in the current period.

In most cases, R&D costs are expensed in the period they are incurred, but under certain conditions, such as the development of a product expected to generate future revenue, some costs may be capitalized as an asset.

Advertising costs can be capitalized as an asset if the advertising campaign is expected to generate future economic benefits (e.g., brand recognition or customer loyalty). Otherwise, they are expensed in the period incurred.

Depreciation is the allocation of the cost of a tangible fixed asset over its useful life. This is done to reflect the wear and tear of the asset over time.

Liquidity refers to how easily a company can convert its assets into cash without significant loss in value. Cash is considered the most liquid asset.

Working capital is the difference between a company's current assets and current liabilities, reflecting its ability to meet short-term obligations.

Amortization is similar to depreciation but applies to intangible assets, such as patents or trademarks, and allocates their cost over their useful life.