In Relation to Internet Defamation Cases, Dow Jones & Company

question 37

Multiple Choice

In relation to internet defamation cases, Dow Jones & Company Inc v Gutnick [2002] HCA 56 is authority for the principle that the cause of action will arise:

• A) In the jurisdiction in which the company publishing the material is registered.
• B) In the jurisdiction in which the publisher's server is located.
• C) In the first jurisdiction in which the material is published in hard copy.
• D) In the jurisdiction that the material is read.

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Definitions:

Adjusting Entry

An accounting journal entry made at the end of an accounting period to allocate income and expenditures to the appropriate period.

Fiscal Period

A specific time period used for accounting purposes and financial reporting, typically a year, broken into quarters or months.

Depreciation

The systematic allocation of the cost of a tangible asset over its useful life, reflecting wear and tear, deterioration, or obsolescence.

Adjusting Entries

Journal entries made in accounting records at the end of an accounting period to update account balances before preparing financial statements.