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2. 72-hour clause - Wikipedia

   en.wikipedia.org/wiki/72-hour_clause

   A 72-hour clause, typically inserted in real estate sale contracts, is also known as an escape clause, release clause, kick-out clause, hedge clause or right of first refusal clause. [ 1 ] The 72-hour clause is a seller contingency which allows the seller to accept a buyer's contingent offer to purchase his/her property, while allowing the ...

3. IAS 37 - Wikipedia

   en.wikipedia.org/wiki/IAS_37

   IAS 37 establishes the definition of a provision as a "liability of uncertain timing or amount", and requires that all the following conditions be fulfilled before a provision can be recognized: the entity currently has a liability as a result of a past event; an outflow of resources is likely to be needed to settle the liability; and

4. Contingent liability - Wikipedia

   en.wikipedia.org/wiki/Contingent_liability

   In accounting, contingent liabilities are liabilities that may be incurred by an entity depending on the outcome of an uncertain future event [1] such as the outcome of a pending lawsuit. These liabilities are not recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable as 'contingency' or ...

5. Provision (accounting) - Wikipedia

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

   A liability, in turn, is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. [2] Though it is often thought to be a form of savings, a provision should not be considered as such.

6. HUD-1 Settlement Statement - Wikipedia

   en.wikipedia.org/wiki/HUD-1_Settlement_Statement

   The reference to 'HUD' in the form's name refers to the Department of Housing and Urban Development. Federal regulations require that unless its use is specifically exempted, either the HUD-1 or the HUD-1A, as appropriate, must be used for all mortgage transactions that are subject to the Real Estate Settlement Procedures Act. Prior to October ...

7. List of International Financial Reporting Standards - Wikipedia

   en.wikipedia.org/wiki/List_of_International...

   Agreements for the Construction of Real Estate 2008 January 1, 2009: January 1, 2018: IFRS 15: IFRIC 16 Hedges of a Net Investment in a Foreign Operation 2008 October 1, 2008: IFRIC 17 Distributions of Non-cash Assets 2008 July 1, 2009: IFRIC 18 Transfers of Assets from Customers 2009 July 1, 2009: January 1, 2018: IFRS 15: IFRIC 19

8. Assignment (law) - Wikipedia

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

   The liability of the assignee depends upon the contract formed when the assignment takes place. However, in general, the assignee has privity of estate with a lessor. With privity of estate comes the duty on the part of the assignee to perform certain obligations under covenant, e.g. pay rent.

9. Demand guarantee - Wikipedia

   en.wikipedia.org/wiki/Demand_guarantee

   For example, SBLCs are issued as a contingent liability of the issuing banks and are issued in conjunction with a primary means of underwriting being considered. In effect, SBLCs operate as their name suggests: they are in a "stand-by" position in relation to primary means of repayment.