Examlex
Transaction costs are deducted from the carrying value of long-term financial liabilities.
Voluntary Intoxication
A legal defense claiming that a person's ability to understand the wrongfulness of his or her actions was impaired due to intentional consumption of alcohol or drugs.
Premeditation
The action of planning or plotting in advance, especially with intent to commit a specific act such as a crime.
Criminal Liability
The legal responsibility for a crime, involving the imposition of penalties or other legal consequences on a person who commits a criminal act.
Mens Rea
A legal principle referring to the criminal intent or state of mind of an individual at the time of an offense.
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