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2. IAS 37 - Wikipedia

   en.wikipedia.org/wiki/IAS_37

   The accounting for provisions is similar to United States accounting for asset retirement obligations under ASC 410. Contingent assets and liabilities IAS 37 generally defines contingent assets and liabilities as assets and liabilities that arose from past events but whose existence will only be confirmed by the occurrence of future events that ...

3. 1964 California Proposition 14 - Wikipedia

   en.wikipedia.org/wiki/1964_California_Proposition_14

   Other opponents of Proposition 14, including the AFL-CIO Los Angeles County Labor Federation, also demanded that the California Real Estate Association fire its Southern California publicity director who had written extensively for the White Citizens' Council magazine, and who stated during a campaign town hall meeting in Los Angeles: "The ...

4. Provision (accounting) - Wikipedia

   en.wikipedia.org/wiki/Provision_(accounting)

   In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account that records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account on the entity's income statement .

5. List of accounting roles - Wikipedia

   en.wikipedia.org/wiki/List_of_accounting_roles

   A mid-level accounting position between junior accountant and senior accountant. At public accounting firms, staff accountant may be an entry-level position. Staff accountants typically have bachelor degrees but are not necessarily Certified Public Accountants. Typical duties of a staff accountant include preparing journal entries and ...

6. California Department of Real Estate - Wikipedia

   en.wikipedia.org/wiki/California_Department_of...

   The Real Estate Commissioner is appointed by the Governor, and serves as the chief executive of the Department of Real Estate. [4]Chika Sunquist was appointed Commissioner of the California Department of Real Estate (DRE) by Governor Gavin Newsom on November 28, 2023, and she assumed office on January 3, 2024.

7. Non-compete clause - Wikipedia

   en.wikipedia.org/wiki/Non-compete_clause

   In contract law, a non-compete clause (often NCC), restrictive covenant, or covenant not to compete (CNC), is a clause under which one party (usually an employee) agrees not to enter into or start a similar profession or trade in competition against another party (usually the employer).

8. Accounting for leases in the United States - Wikipedia

   en.wikipedia.org/wiki/Accounting_for_leases_in...

   This can mean a substantial difference in balance sheet impact between a real estate gross lease and net lease. The tests to distinguish finance and operating leases are essentially unchanged, though written using "principles-based terminology" consistent with IFRS: for instance, a lease is a finance lease if the lease term covers a "major part ...

9. Covenant (law) - Wikipedia

   en.wikipedia.org/wiki/Covenant_(law)

   Real covenants and easements or equitable servitudes are similar [9] and in 1986, a symposium discussed whether the law of easements, equitable servitudes, and real covenants should be unified. [4] As time passes and the original promisee of the covenant is no longer involved in the land, enforcement may become lax. [10]