liabilities principle
51LEGAL PERSON — LEGAL PERSON, a body of men or of property which the law, in imitation of the personality of human beings, treats artificially as subject of rights and duties independent of its component parts. The classic example of a legal person is the … …
52TAXATION — This article is arranged according to the following outline: historical aspects legal aspects the biblical period the talmudic period the post talmudic period in general yardsticks of tax assessment taxable property Place of Residence, Business,… …
53Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… …
54international relations — a branch of political science dealing with the relations between nations. [1970 75] * * * Study of the relations of states with each other and with international organizations and certain subnational entities (e.g., bureaucracies and political… …
55United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …
56France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… …
57PRACTICE AND PROCEDURE — CIVIL Court Sessions The courts of three (judges) exercising jurisdiction in civil matters (see bet din ) held their sessions during the day, but – following Jethro s advice to Moses that judges should be available at all times (Ex. 18:22) – they …
58Fund Accounting — is an accounting system often used by nonprofit organizations and by the public sector. OverviewBecause there is no personal profit motive for owners or members of nonprofit organizations and organizations in the public sector, such as… …
59Optionspreismodelle als Insolvenzprognoseverfahren — wenden die von Black, Scholes (1973) und Merton (1973) begründete Optionspreistheorie an, um von den in den Preisen und Volatilitäten börsennotierter Wertpapiere implizit enthaltenen Informationen auf die Insolvenzwahrscheinlichkeit von… …
60air law — Introduction the body of law directly or indirectly concerned with civil aviation. Aviation in this context extends to both heavier than air and lighter than air aircraft. Air cushion vehicles are not regarded as aircraft by the… …
