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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.
Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, commonly known as FAS 133, is an accounting standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance sheet at “fair value”.
The exclusionary rule is grounded in the Fourth Amendment in the Bill of Rights, and it is intended to protect citizens from illegal searches and seizures. [2] The exclusionary rule is also designed to provide a remedy and disincentive for criminal prosecution from prosecutors and police who illegally gather evidence in violation of the Fifth ...
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]
IAS 1 sets out the purpose of financial statements as the provision of useful information on the financial position, financial performance and cash flows of an entity, and categorizes the information provided into assets, liabilities, income and expenses, contributions by and distribution to owners, and cash flows.
IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]
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 ...
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.