Examlex
An unrealized gain from marking an investment to fair value typically creates a deferred tax asset.
Fines
Penalties of monetary payment imposed by a court on a person or organization as punishment for an offense.
Imprisonment
The act of confining someone in a prison as a punishment for committing a crime.
Accountant-client Privilege
A legal privilege that keeps communications between an accountant and their client confidential, similar to attorney-client privilege.
Common Law
The body of law derived from judicial decisions and customs, as opposed to statutes or written laws enacted by legislative bodies.
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