Comparative Property Law explores the evolution of property transfer in Roman law. In classical Roman law, property transfer required an external act of delivery. Over time, formal acts like mancipatio and traditio became common for property transfer. During the Justinian period, traditio became the

2 views • 24 slides

The Property Control department at Farmingdale State College manages moveable assets, provides services to the college community, and ensures an effective system of internal controls. It is responsible for asset tagging, surplus management, inventory tracking, and conducting physical inspections. Ea

0 views • 11 slides

The data presented showcases the evolution of property tax trends in Indiana from 1972 to 2023, highlighting Indiana's position in terms of median homeowner property taxes, property tax revenue as a percentage of state income, and comparisons with neighboring states. Indiana shows a significant redu

2 views • 43 slides

Aaron Shohet Property provides the Best service for Property Sales in Finchley. Their comprehensive services include property management, property valuations, and property sales and lettings. Whether you're looking to buy, sell, or rent property in the Millbrook Park area, their dedicated team is he

0 views • 6 slides

Explore the comprehensive property management services offered by Idoni Management in Waterbury, CT. Our expert team provides tailored solutions for property owners, including tenant screening, rent collection, property maintenance, financial reporting, and lease management. Discover why we are the

1 views • 10 slides

Indiana's property tax landscape is examined through the lens of median homeowner property taxes, property tax revenue as a percentage of state income, and historical trends dating back to 1972. The state's ranking in terms of property tax burden, relative to other states, is highlighted, showcasing

0 views • 43 slides

The Surplus Property Program, operated by General Services, manages the redistribution of surplus property purchased with state funding to various entities such as state agencies, local governments, and non-profit organizations. Additionally, the Federal Excess/Surplus Property Program oversees the

0 views • 16 slides

This content provides an overview of capital gains and assets in income tax law and accounts, covering topics such as types of capital assets, assets not considered capital assets, kinds of capital assets (short-term and long-term), transfer year of chargeability, computation of capital gains, and c

0 views • 15 slides

International efforts led by civil society in Nigeria and Switzerland have successfully monitored the return of assets linked to the Abacha regime. Initiatives like the Nigerian Network on Stolen Assets and the Conditional Cash Transfer program demonstrate transparency and accountability in handling

0 views • 10 slides

House property income refers to rent received from properties owned by an individual, charged under income tax. It is based on the concept of annual value, representing the expected rental income or market value of the property. The annual value is taxable under the head "Income from House Property.

1 views • 12 slides

This content provides an overview of an IFRS seminar on IAS 39, focusing on key concepts such as the classification and measurement of financial assets, impairment, reclassification, and more. It covers definitions of financial instruments, financial assets, equity instruments, and financial liabili

1 views • 43 slides

In the process of liquidation, the liquidator forms an estate comprising various assets of the corporate debtor for the benefit of creditors. These assets include ownership rights, tangible and intangible assets, proceeds of liquidation, and more. However, certain assets owned by third parties or he

0 views • 39 slides

University asset management guidelines cover the physical inventory policy, procedures, and fixed asset terminology for safeguarding, tracking, and reporting assets. Departments designate equipment liaisons to manage assets and conduct physical inventories regularly. Assets are categorized as capita

1 views • 21 slides

Income from house property is calculated based on the annual value of the property's income-generating potential. Certain conditions must be met for the property income to be taxable, such as the property consisting of buildings and lands appurtenant thereto and the owner not using it for business p

4 views • 20 slides

A comparison between the principles of Electronic Liability Initiative (ELI) and the International Institute for the Unification of Private Law (UNIDROIT) regarding digital assets. ELI focuses on security over digital assets, while UNIDROIT covers a broader range, including transfers, custody, and m

0 views • 5 slides

Equitable distribution in Florida, governed by statutes 61.075 and 61.076, determines the fair division of marital assets and liabilities in divorce cases. Key considerations include identification, valuation, distribution presumption, and justification for unequal distribution. Assets are classifie

0 views • 28 slides

Consumer Action Law Centre in Victoria focuses on assisting low-income clients in managing debt and protecting their assets. The presentation emphasizes assessing the need for debt payment, considering the client's financial position, and exploring options to handle debt where income and assets are

1 views • 29 slides

The Wealth and Assets Survey (WAS) conducted by Oliver Tatum and Angie Osborn at the Understanding Society Research Conference in 2013 focuses on longitudinal issues, experiment design, research findings, and future plans related to the survey. The WAS background includes collecting data on personal

3 views • 28 slides

At the end of this lesson, you will be able to identify the principal issues in accounting for biological assets and agricultural produce at the time of harvest. Topics include the recognition, measurement, presentation, and disclosure of biological assets in financial statements. Questions regardin

0 views • 26 slides

This content provides insights into the accounting standards for biological assets and agricultural produce under LKAS 41, discussing classification, presentation, measurement, gain or loss recognition, and disclosure requirements. It covers the unique nature of biological assets, the scope of LKAS

0 views • 20 slides

Explore a detailed guide on tracking and recording fixed assets in educational institutions, covering key aspects such as capital assets accounting procedures, general ledger accounts, and the definition of capital assets. Learn the minimum standards for valuing assets, recording guidelines, and the

0 views • 25 slides

Historic accounting practices for housing properties in the social housing sector underwent significant changes prior to and after the accounting period ending 1997/1998. Initially, all property assets were capitalized including major repair expenditure. However, a shift occurred leading to the remo

0 views • 44 slides

Trust and equitable charges in property law involve a legal obligation where the property holder manages the property for the benefit of another person. This trust relationship consists of elements like legal title, trust property, and beneficiaries. The creators of a trust can be referred to as set

0 views • 25 slides

Implementing Oracle Fixed Assets for managing fixed assets and capital projects, the proposed process aims to streamline capitalization, improve financial reporting controls, and enhance operational efficiencies. By organizing accounts based on asset categories, tracking ownership, and providing det

0 views • 9 slides

In accounting, recognition of intangible assets as assets requires the expectation of future economic benefits flowing to the entity and reliable measurement of the asset's cost. Intangible assets acquired separately are recognized based on their fair value, while those acquired in business combinat

0 views • 23 slides

Entities must periodically test for impairment to ensure assets are not overstated. An impairment loss occurs when an asset's carrying amount exceeds its recoverable amount. Assets like inventories and deferred tax assets may require testing. Learn when to undertake impairment tests, key indicators,

0 views • 19 slides

Net Investment in Capital Assets is a critical component of an entity's financial position, reflecting the value of capital assets owned. It represents the portion of the net position that is not spendable as it is invested in assets. Calculating Net Investment in Capital Assets involves subtracting

1 views • 17 slides

Learn about net worth, liabilities, and assets by exploring how integers are used to determine the financial standing of individuals. Discover the concepts of liabilities, responsibilities, and assets through real-life examples of notable personalities. Dive into calculations and understand how net

0 views • 18 slides

Understanding Business Personal Property (BPP) is essential for businesses, as it encompasses tangible assets like fixed assets and inventory. BPP is used for income production and is subject to taxation in Texas. Properly reporting BPP through a rendition form is crucial to avoid penalties. Fixed a

0 views • 5 slides

Community Land Trusts (CLTs) are legal entities run by local volunteers to collectively own and manage property/land, undertake development projects, and secure assets for the community. With priorities set by communities to address local issues like affordable housing and recreation, CLTs provide a

0 views • 13 slides

Louisiana's Unclaimed Property Program, managed by Kimneye S. Cox, MBA, Accountant Manager in the Unclaimed Property Division of the State Treasury Department, focuses on reuniting residents with unclaimed assets such as funds, wages, and refunds. The program boasts a high return rate, efficient sta

0 views • 28 slides

A capital asset is a long-term asset used in operations with a useful life extending beyond a single reporting period, such as land, buildings, and infrastructure. These assets are reported at historical cost, including ancillary charges. Special assets like works of art or historical treasures are

0 views • 35 slides

Explore the concept of property tax capitalization, its implications for public policy, and how it impacts property value. Learn how property taxes influence housing prices and the valuation of assets, and delve into the relationship between property taxes and the value of housing services. Discover

0 views • 50 slides

Exploring various asset types like real property, personal property, and equipment, along with definitions such as capital assets and Comptroller-controlled assets. Learn about capitalization thresholds and the classification of assets based on value and risk factors.

0 views • 7 slides

The SUNY Property Control Designee Manual provides comprehensive guidelines for departments to manage assets purchased with State or RF funds. Responsibilities include asset tracking, inventory procedures, equipment control guidelines, and compliance reporting. The manual is divided into sections co

0 views • 12 slides

Balance sheets provide a snapshot of a company's assets, liabilities, and shareholders' equity at a specific point in time, with assets listed on the left and liabilities and equity on the right. Current assets are those expected to be converted into cash within a year, while non-current assets are

0 views • 34 slides

This material explores the fundamental concepts of the Law of Property, covering topics such as the concept of patrimony, property rights, and the objects of property. It delves into the origins and legal implications of patrimonial and extra-patrimonial rights, shedding light on the significance of

0 views • 40 slides

Explore the world of digital assets and social media estate planning presented by Patricia E. Kefalas Dudek & Howard H. Collens. Understand what digital assets entail, the categories they fall into, and how to assist clients in planning for their digital legacies. Learn about the importance of estat

0 views • 56 slides

The Property Control department at Farmingdale State College is tasked with managing major moveable assets, data, and related services for the campus community. They handle tagging, surplus transfers, asset tracking, and reporting to ensure efficient internal controls over campus property. Departmen

0 views • 11 slides

Explore the properties of exponents in algebra to simplify expressions and work with scientific notation efficiently. Learn about the zero exponent property, negative exponent property, product property, power of a product property, power of a power property, quotient property, and how to use these

0 views • 66 slides