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  2. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Under the AICPA's Code of Professional Ethics under Rule 203 – Accounting Principles, a member must depart from GAAP if following it would lead to a material misstatement on the financial statements, or otherwise be misleading. In the departure, the member must disclose, if practical, the reasons why compliance with the accounting principle ...

  3. Exclusionary rule - Wikipedia

    en.wikipedia.org/wiki/Exclusionary_rule

    The exclusionary rule does not apply in a civil case, in a grand jury proceeding, or in a parole revocation hearing.. The law in force at the time of the police action, not the time of the attempt to introduce the evidence, controls whether the action is illegal for exclusionary rule purposes.

  4. Exclusion principle - Wikipedia

    en.wikipedia.org/wiki/Exclusion_principle

    Exclusion principle may refer to: . Exclusion principle (philosophy), epistemological principle In economics, the exclusion principle states "the owner of a private good may exclude others from use unless they pay."; it excludes those who are unwilling or unable to pay for the private good, but does not apply to public goods that are known to be indivisible: such goods need only to be ...

  5. Mapp v. Ohio - Wikipedia

    en.wikipedia.org/wiki/Mapp_v._Ohio

    Mapp v. Ohio, 367 U.S. 643 (1961), was a landmark U.S. Supreme Court decision in which the Court ruled that the exclusionary rule, which prevents a prosecutor from using evidence that was obtained by violating the Fourth Amendment to the U.S. Constitution, applies to states as well as the federal government.

  6. Exclusion - Wikipedia

    en.wikipedia.org/wiki/Exclusion

    Exclusionary rule, a US legal principle; Other uses. Social exclusion, state of being socially disadvantaged, marginalized, relegated to the fringe of society, or ...

  7. Davis v. United States (2011) - Wikipedia

    en.wikipedia.org/wiki/Davis_v._United_States_(2011)

    Davis v. United States, 564 U.S. 229 (2011), was a case in which the Supreme Court of the United States "[held] that searches conducted in objectively reasonable reliance on binding appellate precedent are not subject to the exclusionary rule". [1]

  8. Good-faith exception - Wikipedia

    en.wikipedia.org/wiki/Good-faith_exception

    For criminal proceedings, the exclusionary rule prohibits entry of evidence obtained through an unreasonable search and seizure, such as one executed under an invalid search warrant. [2] However, the good-faith exemption allows evidence collected by law enforcement officers pursuant to a defective search warrant if the officers reasonably ...

  9. Wolf v. Colorado - Wikipedia

    en.wikipedia.org/wiki/Wolf_v._Colorado

    Wolf v. Colorado, 338 U.S. 25 (1949), was a United States Supreme Court case in which the Court held 6—3 that, while the Fourth Amendment was applicable to the states, the exclusionary rule was not a necessary ingredient of the Fourth Amendment's right against warrantless and unreasonable searches and seizures.