Русско-англо-русский юридический словарь

For example, suppose that A promises to give B £100 if B finds A's dog. The obligation in this case is unilateral in that only A undertakes an obligation at the time the promise is made: B does not undertake an obligation to find the dog. (Contract Law in Scotland, 3rd Edition)

When a company uses the accrual accounting method, their economic events are recognized in their accounts by matching revenues to expenses (the matching principle) at the time in which the transaction occurs (as opposed to when the payment is made or received). (www.e-conomic.co.uk)

Some liabilities are not contingent liabilities but are estimated liabilities. For example, the electricity consumed, property taxes, worker compensation insurance premiums, repairs, etc. are absolutely owed because the services or goods were delivered. There is nothing contingent about these. However, the precise amounts may not be known at the time that the financial statements are prepared. Therefore, these liabilities had to be recorded by using estimated amounts. I suspect that many of the accrual-type adjusting entries involve estimated liabilities. (accountingcoach.com)

In the case of R v Khan (1996) 3 All ER 298, Khan was being investigated for drug smuggling and in order to obtain evidence the police attached a listening advice to his home. Although there was no statutory authorisation for use of such devices at the time the police obtained a tape showing Khan involved in the importation of heroin and they sought to use it in evidence against him at trial. (lawteacher.net)