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  2. Absolute liability - Wikipedia

    en.wikipedia.org/wiki/Absolute_liability

    Absolute liability is a standard of legal liability found in tort and criminal law of various legal jurisdictions. To be convicted of an ordinary crime, in certain jurisdictions, a person must not only have committed a criminal action but also have had a deliberate intention or guilty mind ( mens rea ).

  3. Strict liability - Wikipedia

    en.wikipedia.org/wiki/Strict_liability

    In tort law, strict liability is the imposition of liability on a party without a finding of fault (such as negligence or tortious intent). The claimant need only prove that the tort occurred and that the defendant was responsible. The law imputes strict liability to situations it considers to be inherently dangerous. [8]

  4. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    The accounting equation relates assets, liabilities, and owner's equity: Assets = Liabilities + Owner's Equity. The accounting equation is the mathematical structure of the balance sheet. Probably the most accepted accounting definition of liability is the one used by the International Accounting Standards Board (IASB). The following is a ...

  5. United States tort law - Wikipedia

    en.wikipedia.org/wiki/United_States_tort_law

    Some statutory torts are also strict liability, including many environmental torts. The term "strict liability" refers to the fact that the tortfeasor's liability is not premised on their culpable state of mind (whether they knew or intended to accomplish the wrongful act, or violated a standard of care by doing so,) but, instead, strictly on ...

  6. Strict liability (criminal) - Wikipedia

    en.wikipedia.org/wiki/Strict_liability_(criminal)

    In criminal law, strict liability is liability for which mens rea (Law Latin for "guilty mind") does not have to be proven in relation to one or more elements comprising the actus reus ("guilty act") although intention, recklessness or knowledge may be required in relation to other elements of the offense (Preterintentionally [1] [2] /ultraintentional [3] /versari in re illicita).

  7. Deferred Tax Assets vs. Deferred Tax Liabilities: What's the ...

    www.aol.com/deferred-tax-assets-vs-deferred...

    When it comes to a company's taxes, there are two important categories to understand: assets and liabilities. Tax liability is anything that a person or company owes taxes on, such as income or ...

  8. Tort reform - Wikipedia

    en.wikipedia.org/wiki/Tort_reform

    Another argument is that tort liability may stunt innovation. This argument usually comes in connection with product liability, which is strict liability in most common law jurisdictions and the European Union. If a product is faulty, and injures somebody who has come across it (whether they are the buyer or not) then the manufacturer will be ...

  9. Ultramares Corp. v. Touche - Wikipedia

    en.wikipedia.org/wiki/Ultramares_Corp._v._Touche

    (2) Except as stated in subsection (3), the liability stated in subsection (1) is limited to loss suffered (a) by the person or one of a limited group of persons for whose benefit and guidance he intends to supply the information or knows that the recipient intends to supply it; and (b) through reliance upon it in a transaction that he intends ...