Contract Law: Formation, Classification, and Elements

Contract Law

Concept of Contracts

A contract is an agreement between two or more parties that establishes, regulates, modifies, or terminates a legal relationship.

Contracts and Their Importance

Contracts are essential tools in social and economic interactions. They serve various needs across all sectors, from government and private enterprise to individuals in diverse occupations. Contracts represent a key intersection of economics and law.

The legal concept of a contract has evolved throughout history.

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Essential and Accidental Elements of Legal Acts

Essential Elements of Legal Acts

Essential elements are crucial for a legal act’s validity. Without them, the act is void or transforms into something different.

General Essentials

  • Will: The intention to perform the act.
  • Purpose: The objective of the act.
  • Cause: The reason behind the act.
  • Formalities: Legal requirements, if any.

Specific Essentials

These vary depending on the type of legal act. Their absence can invalidate the act or alter its nature.

Natural Elements

These are inherent to a legal act but

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Business Combinations, CGU Analysis, and Lease Accounting

Exercise 1

1) Business Purchase Accounting (Cash Payments)

Goodwill acquired in a business combination, as per Rule 19 of GAP assessment, is calculated as:

  • Fair value of consideration paid (amount paid)
  • Less: Fair value of identifiable assets acquired
  • Plus: Fair value of liabilities assumed

Initial Goodwill Value

Amount Paid110,000.00
Identifiable Assets100,000.00
Goodwill10,000.00
CodeAccountDebitCredit
21Tangible Assets100,000.00
204Goodwill10,000.00
572Cash at Bank110,000.00

2) CGU Year-End 2009 Operations

Depreciation

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Evolution of Legal Culture: From Tradition to Rationalism

Item 9. Transformation of Legal Culture

9.1. Legal and Second Scholastic Humanism

The legal culture oscillated between continuity (maintenance of mos italicus) and change (development of legal humanism). Legal humanism coexisted with mos italicus. The late mos italicus evolved during the 16th and 17th centuries, facing a crisis in the 18th century due to its strong attachment to tradition. It was characterized by:

  • Prevalence of forensic work over teaching.
  • Progressive distancing from original texts.
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Understanding Employment Law: Key Provisions and Contracts

Part I: General Provisions

Article 1: This law generally determines the rights and obligations arising from employment, except agriculture, which will be subject to special provisions. It also applies to holdings in the State and any public or private association, but not for profit, with exceptions to be determined. Article 2: The patron is the natural or legal person who provides work, including self-employed persons, for the implementation or exploitation of a work or business. A worker is employed

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Understanding Criminal Act Phases: From Conspiracy to Execution

Requirements

The contest of two or more qualified persons to commit the crime. The conflict of wills between them. The executive decision of each one to pursue the crime. A significant time lapse between agreement and implementation, assessing the resolution’s strength, not classified as spontaneous mutual agreement. Punishment as conspiracy requires no action has commenced.

Proposition

“When you have decided to commit the crime, invite another or others to execute.”

Difference between proposition and

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