Examlex
Explain what is meant by a 'direct finance' lease,and how such leases should be accounted under AASB 117.
Principal Place of Business
The main location where a company's central operations and management are conducted.
Diversity-of-Citizenship
A basis for federal court jurisdiction when the parties involved in a lawsuit are citizens of different states or a foreign country and the amount in dispute exceeds a specified threshold.
$75,000
A monetary amount, which could be specified in legal or financial contexts, such as a threshold for federal court jurisdiction in diversity cases in the United States.
Subject-Matter Jurisdiction
The jurisdiction of a tribunal to consider legal disputes within a certain category or connected to a particular topic.
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