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  2. Rescission (contract law) - Wikipedia

    en.wikipedia.org/wiki/Rescission_(contract_law)

    First, where a party to a contract exercises an express right of termination, he or she is sometimes said to have exercised a right to rescind the contract. Secondly, where a party is faced with a repudiation, the party can elect to terminate the contract; this too has often been referred to as an election to rescind. "Rescission" at common law.

  3. List of corporate collapses and scandals - Wikipedia

    en.wikipedia.org/wiki/List_of_corporate...

    After 3 years, both banks were put into bankruptcy, a new nationalized bank was created and the assets of the two bankrupt banks and the bank accounts of local account holders were transferred to the new bank and the local depositors were made whole by stealing about $180 million of money belonging foreign depositors, who lost their entire savings.

  4. Cost Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/Cost_Accounting_Standards

    CAS applies to contracts, not contractors, through Federal Acquisition Regulation clauses. A company may have contracts that are subject to "full" CAS coverage (be required to follow all 19 standards), "modified" CAS coverage (required to follow only Standards 401, 402, 405, and 406), simultaneously have contracts that are subject to either modified or full coverage, or be exempt from coverage.

  5. Accounting information system - Wikipedia

    en.wikipedia.org/wiki/Accounting_information_system

    An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.

  6. 1256 Contract - Wikipedia

    en.wikipedia.org/wiki/1256_Contract

    Because most futures contracts are held for less than the 12-month minimum holding period for long-term capital gains tax rates; the gain from any non-1256 contract will typically be taxed at the higher short-term rate. Thus the 1256 Contract designation enhances the marketability based on the after-tax attractiveness of these products.

  7. Category:Accounting systems - Wikipedia

    en.wikipedia.org/wiki/Category:Accounting_systems

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  8. Illegal agreement - Wikipedia

    en.wikipedia.org/wiki/Illegal_agreement

    The illegal end must result from performance of the contract itself. The classic example of such an agreement is a contract for murder. The illegality of a contract depends on (1) the law of the country governing the contract, and (2) the law of the place of performance. Different rules will apply depending on the law of the relevant country(ies).

  9. Forward contract - Wikipedia

    en.wikipedia.org/wiki/Forward_contract

    Continuing on the example above, suppose now that the initial price of Alice's house is $100,000 and that Bob enters into a forward contract to buy the house one year from today. But since Alice knows that she can immediately sell for $100,000 and place the proceeds in the bank, she wants to be compensated for the delayed sale.