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An account of profits (sometimes referred to as an accounting for profits or simply an accounting) is a type of equitable remedy most commonly used in cases of breach of fiduciary duty. [1] It is an action taken against a defendant to recover the profits taken as a result of the breach of duty, in order to prevent unjust enrichment .
The Trusts of Land and Appointment of Trustees Act 1996 (c. 47), usually called "TLATA" or "TOLATA", is an act of Parliament of the United Kingdom, which altered the law in relation to trusts of land in England, Wales, Scotland and Northern Ireland.
The latter is an "equitable remedy" imposed by law being truly remedial; the former arising due to some defect in the transfer of property. Discretionary trust : In a discretionary trust, certainty of object is satisfied if it can be said that there is a criterion which a person must satisfy to be a beneficiary (i.e., whether there is a 'class ...
Mortgage Corporation v Shaire [2001] Ch 743 [1] is a widely reported English land law case relating to the Trusts of Land and Appointment of Trustees Act 1996.Such a status specifically flowed from an instance of non est factum mortgage fraud where the mortgage lender and the defrauded co-owner wished to accelerate and delay sale respectively.
Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991
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A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.