Examlex
If a company learns new information in 2018 that affects certain estimates it made when it published its 2017 financial statements, it should use the new information to restate the 2017 financial results.
Common Law
A legal system based on precedent and jurisprudence, where the decisions of courts have significant weight in the interpretation of laws.
Ucc
UCC stands for Uniform Commercial Code, a comprehensive set of laws governing all commercial transactions in the United States.
Consumer Lease
A contractual agreement where a lessee (consumer) agrees to rent personal property for personal, family, or household purposes for a fixed period or indefinitely.
Article 2A
A set of laws within the Uniform Commercial Code that governs leasing of goods.
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