U.S. Court of Appeals

Appellate Court (Appeals Trial Court)
An appellate court has the authority to review and revise the decision of a lower court in the same case, providing a system of checks and balances within the judicial process.
Jurisdiction
Jurisdiction refers to the power, right, or authority to interpret and apply laws or decisions in specific legal matters, often determined by geography, type of legal issue, or specific court mandates.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.