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  2. Restatement (Second) of Contracts - Wikipedia

    en.wikipedia.org/wiki/Restatement_(Second)_of...

    The Restatement (Second) of the Law of Contracts is a legal treatise from the second series of the Restatements of the Law, and seeks to inform judges and lawyers about general principles of contract common law. It is one of the best-recognized and frequently cited legal treatises [1] in all of American jurisprudence.

  3. Mirror image rule - Wikipedia

    en.wikipedia.org/wiki/Mirror_image_rule

    Most states have adopted the UCC, which governs transactions in goods. Contracts for services or land, for example, would not be governed by the UCC. The second Restatement of Contracts also provides that when parties have not agreed to an essential term, "a term which is reasonable in the circumstances is supplied by the court." However, it ...

  4. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases—an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11: May 1988: 99

  5. Restatements of the Law - Wikipedia

    en.wikipedia.org/wiki/Restatements_of_the_Law

    The Restatements of the Law is one of the most respected and well-used sources of secondary authority, covering nearly every area of common law. While considered secondary authority (compare to primary authority), the authoritativeness of the Restatements of the Law is evidenced by their acceptance by courts throughout the United States.

  6. Can a seller back out of a real estate contract? - AOL

    www.aol.com/finance/seller-back-real-estate...

    The language of real estate contracts is typically written to protect buyers. And in many cases, a home seller who reneges on a purchase contract can be sued for breach of contract.

  7. Revaluation of fixed assets - Wikipedia

    en.wikipedia.org/wiki/Revaluation_of_fixed_assets

    The FASB in the U.S. does not allow upward revaluation of fixed assets to reflect fair market values although it is compulsory to account for impairment costs in fixed assets (downward revaluation of fixed assets) as per FASB Statement No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets.

  8. Real estate contract - Wikipedia

    en.wikipedia.org/wiki/Real_estate_contract

    A real estate contract typically does not convey or transfer ownership of real estate by itself. A different document called a deed is used to convey real estate. In a real estate contract, the type of deed to be used to convey the real estate may be specified, such as a warranty deed or a quitclaim deed. If a deed type is not specifically ...

  9. What does a real estate attorney do? - AOL

    www.aol.com/finance/does-real-estate-attorney...

    A real estate lawyer hired to simply review and edit a contract might be had for around $500 or so, she says. In the Atlanta market Ailion serves, an attorney’s fee typically ranges from $550 to ...