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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.
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 distinction may be finer than the preceding exposition in that there are also said to be two forms of constructive trust, the institutional constructive trust and the remedial constructive trust. The latter is an "equitable remedy" imposed by law being truly remedial; the former arising due to some defect in the transfer of property.
An equitable obligation is a duty based on ethical or moral considerations. A constructive obligation is an obligation that is implied by a set of circumstances in a particular situation, as opposed to a contractually based obligation. The accounting equation relates assets, liabilities, and owner's equity: Assets = Liabilities + Owner's Equity
In accounting, book value (or carrying value) is the value of an asset according to its balance sheet account balance. [1] For assets, the value is based on the original cost of the asset less any depreciation , amortization or impairment costs made against the asset.
"Fast-moving fires have been particularly destructive, accounting for 78% of structures destroyed and 61% of suppression costs between 2001 and 2020." According to Iglesias, human development in ...
Momentum accounting and triple-entry book keeping is an alternative accountancy system developed by Japanese academic Yuji Ijiri and the subject of his 1989 monograph. [1] It is proposed as an alternative to double-entry bookkeeping, which is the standard method used in the worldwide financial accounting system.
As the years progressed, I forgot about my little manifestation book. One day, while cleaning, I came across it. I laughed at how silly my dating aspirations were in the past but decided to make ...