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A letter of intent (LOI or LoI, or Letter of Intent) is a document outlining the understanding between two or more parties which they intend to formalize in a legally binding agreement. The concept is similar to a heads of agreement , term sheet or memorandum of understanding .
The presumption of going concern for the business implies the basic declaration of intention to keep operating its activities at least for the next year, which is a basic assumption for preparing financial statements that comprehend the conceptual framework of the IFRS. Hence, a declaration of going concern means that the business has neither ...
A letter of comfort, sometimes called a "letter of intent", is a communication from a party to a contract to the other party that indicates an initial willingness to enter into a contractual obligation absent the elements of a legally enforceable contract. The objective is to create a morally binding but not legally binding assurance.
An intention is a mental state in which a person commits themselves to a course of action. Having the plan to visit the zoo tomorrow is an example of an intention. The action plan is the content of the intention while the commitment is the attitude towards this content. Other mental states can have action plans as their content, as when one ...
Policy statements are extremely diverse depending on the organization and intent, and may take almost any form. Some policies may contain additional sections, including: Background, indicating any reasons, history, ethical background statements, and/or intent that led to the creation of the policy, which may be listed as motivating factors ...
Anglo has strengthened its balance sheet after receiving almost $6 billion in cash from selling coal assets and shares in its South African platinum unit as part of a restructuring plan CEO Duncan ...
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