ACCTG 1 Lecture Notes - Lecture 15: Legal Doctrine, Legal Certainty, Lex Specialis
Document Summary
Sources of law: a number of standards developed by lawyers to determine whether a rule has the status of law. Customary law ( part of the law exists or existed in the form of customary law) Rationalist law (reasonable rules and principles that are logically part of law) Created law (most laws are created laws, laid down by a body that the power to do so) Legal doctrine (things written down by legal students) The origin of law has no relevancy to the content of law. Not about competence (no competent authority needed) Sources thesis (rules can only be legal rules they stem from a source of law: a validity source) If the members of this group tend to follow this rule. If they see violation of this rule as a reason for (self-)criticism. If they believe other members of the group do the same. If their application follows the application of some other rule.
