Supersede

(redirected from supersedes)
Also found in: Dictionary, Thesaurus.

Supersede

To obliterate, replace, make void, or useless.

Supersede means to take the place of, as by reason of superior worth or right. A recently enacted statute that repeals an older law is said to supersede the prior legislation.

A superseding cause is an act of a third person or some intervening force that prevents a tortfeasor from being held liable for harm to another. A supervening act is one that insulates an actor from responsibility for negligently causing a dangerous condition that results in an injury to the plaintiff.

References in periodicals archive ?

This publication supersedes ADP 3-37 and ADRP 3-37, dated 31 August 2012.

Doctrine corner

Nirav Shah, director, Fame Advisory, said DFM will be levying VAT on its service charges wherever applicable and this notification would supersede any earlier communication of charges by the authority.

DFM, ADX to levy VAT on services

The common denominators in these discussions are the ideas that the New Testament "supersedes" the Old or that the Church "supersedes" Israel.

Supersession and continuance: the orthodox church's perspective on supersessionism

Supersedes AU sections 410, Adherence to Generally Accepted Accounting Principles, 431, Adequacy of Disclosure in Financial Statements, 508, Reports on Audited Financial Statements, and 532, Restricting the Use of an Auditor's Report, in AICPA Professional Standards.

AICPA speaks out on proposed tax rules

The SAS supersedes AU section 325, Communicating Internal Control Related Matters Identified in an Audit.

The AICPA's Auditing Standards Board issued two final standards on internal control

This FM supersedes FM 4-20.121 (20 March 2003) and FM 10-539 (29 May 1984).

Recently published doctrine

109, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, supersedes SAS No.

Assessing risk: AICPA's new risk assessment standards present a sea change for auditors

Moinian noted that the young honoree "has a great future in our industry," then praised her "brightness and honesty," as well as her knowledge of urban development "which supersedes that of many."

PWC's salute to women of achievement draws crowd

The FH 7000 supersedes the earlier FH 2100 and 4100 models and provides much faster scan rates--up to 20 measurements/sec--as well as greater memory capacity.

Wall-thickness gauge with integral signal processing

The agreement to join the UN was called a treaty because of the widely promoted yet totally false assertion that treaty law supersedes the Constitution and therefore, under the treaty establishing U.S.

You can't reform a deadly disease

This memorandum reissues and supersedes the Under Secretary of Defense for Acquisition memorandum of June 2, 1993, on the same subject.