restatements

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restatements

the publications of the private American Law Institute, which is made up of law professors, judges and practising lawyers. The project is to state the precedents of the US jurisdictions, like a continental code, so that it is manageable and so that some degree of principle can be abstracted from the many decided cases. They are not authoritative but carry much weight. They are a source of inspiration for jurists around the world.
Collins Dictionary of Law © W.J. Stewart, 2006
References in periodicals archive ?
Yet increasingly, some have begun to (https://www.kennedyslaw.com/thought-leadership/article/the-controversial-restatement-of-the-law-of-liability-insurance) complain that the ALI's restatements of certain laws - most notably in the area of liability and insurance - are inaccurate.
Instead, the court adopted the Restatement rule found in the Restatement (Second) of Torts.
In October 2014, the ALI converted the Principles project into a Restatement project - a move that substantially magnified the project's significance and influence because the Restatements of Law are generally regarded as clear formulations of common law and are often cited by courts and attorneys as support for their positions.
We draw bank restatement data from the restatements database of the Government Accountability Office (GAO), which includes 2,705 material firm restatements issued from January 1, 1997, to June 30, 2006.
The project is authored by two law professors who hold ideological points of view that are out of the mainstream, and they're trying to advance their agenda through the Restatement. This has been clear since the project began as a "Principles" project, which can be aspirational.
After the restatement, share price of 2GO would have fallen by as much as 90 percent from P23.30 to P2.00 a share, assuming the stock would maintain the same P/E multiple.
Restatement should focus on the requirements of what he called "the
(Turner and Sennetti 2001) find that the probability of a restatement is decreased when a quality audit is performed.
In 1964, the American Law Institute adopted Restatement (Second) of Torts [section]402A, which proposed that product sellers should be "strictly liable" for injuries from unreasonably dangerous products "even though the seller has exercised all possible care in the preparation and sale of the product."
Our study of financial restatements spans 2000 to 2011 and provides the following: an analysis of financial restatement issues frequencies, the peak of restatements and the reason for it, special issues, industry concentration, fraud issues, and the Big 4 effect on restatements.
BANKING AND CREDIT NEWS-May 11, 2015-Jack Henry reports Q3 2015 restatement of financial statements