- statutory basis
- Jur. fondement juridique
English-French dictionary of law, politics, economics & finance. Jean-Daniel Katz. 2010.
English-French dictionary of law, politics, economics & finance. Jean-Daniel Katz. 2010.
Statutory college — In American higher education, particular to the state of New York, a statutory college or contract college is a college or school that is a component of an independent, private university that has been designated by the state legislature to… … Wikipedia
Statutory corporation — A Statutory Corporation is a corporation created by statute. Their precise nature varies by jurisdiction thus they might be ordinary companies/corporations owned by a government with or without other shareholders, or they might be a body without… … Wikipedia
Statutory accounting principles — The Statutory Accounting Principles are a set of accounting rules for insurance companies set forth by the National Association of Insurance Commissioners. They are used to prepare the statutory financial statements of insurance companies. With… … Wikipedia
Other Comprehensive Basis of Accounting — °Other Comprehensive Basis of Accounting (OCBOA) in the United States accounting, refers to a system of accounting other than GAAP. As explained in The Journal of Accountancy in an online issue: [http://www.aicpa.org/PUBS/JOFA/oct2003/ratcliff.htm… … Wikipedia
Other comprehensive basis of accounting — (OCBOA) in United States accounting refers to a system of accounting other than GAAP. As explained in the Journal of Accountancy,[1] Under Statement on Auditing Standards (USA) No. 62, Special Reports, an OCBOA is any one of A statutory basis of… … Wikipedia
German Statutory Accident Insurance — Statutory occupational accident insurance was already established back in 1884. The agencies in charge of providing this form of insurance are the industrial and agricultural employers’ liability funds as well as public sector accident insurance… … Wikipedia
Tax protester statutory arguments — Part of the Taxation in the United States series Tax protest in the United States … Wikipedia
Cost basis — Part of a series on Taxation Taxation in the United States … Wikipedia
Delaware statutory trust — Companies law Company … Wikipedia
Adjusted basis — In tax accounting, adjusted basis is the net cost of an asset after adjusting for various tax related items.Adjusted basis is one of two variables in the formula used to compute gains and losses when determining gross income for tax purposes. The … Wikipedia
rational basis test — n: a test less intensive than strict scrutiny or an intermediate review that involves a determination of whether a statutory or regulatory classification of persons (as by age or offender status) has a rational basis and does not deny equal… … Law dictionary