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Executor |
Also found in: Dictionary/thesaurus, Legal, Wikipedia, Hutchinson | 0.03 sec. |
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Executor An individual or trust institution nominated in a will and appointed by a court to settle the estate of a deceased person. |
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| The general cited specific examples used at Tinker in both the preparatory and executory phases. The employees retained legal title to the property; there was no intention to transfer ownership; the sales contracts were executory in nature, only executed if the property were not sold to a third party within a year; and the employee received any profits beyond the original contract price. FASB plans to spend the rest of this summer assessing several key issues: defining when contract performance has occurred, identifying a unit of account for partially executory revenue contracts, determining when performance obligations should be measured for nonperformance-related events, considering the measurement of contract assets and discussing a revised definition of revenue and how to distinguish revenue from other components of comprehensive income. |
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executory
