Law Dictionary Definitions

  general non est factum.See NON EST FACTUM. [Blacks Law 8th]

general-mortgage bond.See BOND(3). [Blacks Law 8th]

general mortgage.See MORTGAGE. [Blacks Law 8th]

general mens rea.See general intent under INTENT(1). [Blacks Law 8th]

  general maritime law.The body of U.S. legal precedents and doctrines developed through caselaw in maritime and admiralty litigation. • General maritime law is a branch of federal common law. It is distinguished from statutory law. Cf. MARITIME LAW; LAW OF THE SEA. “The general maritime law is characterized by the expansive and dominant role…

general manager.See MANAGER. [Blacks Law 8th]

general malice.See MALICE. [Blacks Law 8th]

generally accepted auditing standards.The guidelines issued by the American Institute of Certified Public Accountants establishing an auditor’s professional qualities and the criteria for the auditor’s examination and required reports. — Abbr. GAAS. [Blacks Law 8th]

generally accepted accounting principles.The conventions, rules, and procedures that define approved ac-counting practices at a particular time. • These principles are issued by the Financial Accounting Standards Board for use by accountants in preparing financial statements. The principles include not only broad guidelines of general application but also detailed practices and procedures. — Abbr. GAAP.…

general listing.See open listing under LISTING(1). [Blacks Law 8th]