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  2. 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 ...

  3. 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]

  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. 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 ...

  6. Los Angeles Free Press - Wikipedia

    en.wikipedia.org/wiki/Los_Angeles_Free_Press

    The Los Angeles Free Press, also called the "Freep", is often cited as the first, and certainly was the largest, of the underground newspapers of the 1960s. [2] The Freep was founded in 1964 by Art Kunkin, who served as its publisher until 1971 and continued on as its editor-in-chief through June 1973. The paper closed in 1978.

  7. 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 ...

  8. 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).

  9. 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 ...

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