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THE ACCOUNTING TREATMENT OF THE REIMBURSEMENT OF LEGAL EXPENSES

Posted on 14/05/2018 by Clarkson Hyde

Dear Client,
On this occasion we shall be examining the accounting treatment of the reimbursement of legal expenses.
Art. 91 of the code of civil procedure, along with art. 92 and 93, introduce the so-called “loser pays” principle; the law states that “with the sentence that closes the trial before him/her, the judge orders the losing party to reimburse the expenses of the other party and liquidates the total value of these along with the defence fees”.

 

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