2014年ACCA考试公司法和商法F4(双语)精讲辅导八
2014年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，系统的了解公司法和商法F4学科重点知识，我们考吧.cc特为考生们整理了以下辅导知识，希望考生们能够喜欢。
1.5 Hierarchy of the courts:
(a) House of Lords – binds all lower courts but not itself (exceptional cases)
(b) Court of Appeal – binds all lower courts and itself
(c) High Court
Judge sitting alone – binds all lower courts not divisional courts
Judges sitting together – binds all lower courts and divisional courts
(d) Crown
Magistrates – bind no-one at all
County
1.6 A precedent ceases to be binding if:
(i) It has been overruled by statute or EU law or by a higher court.
(ii) It can be distinguished on the facts i.e. if the material facts are not the same.
1.7 Advantages:
(i) Detail.
(ii) Flexibility.
(iii) Consistency.
(iv) Fairness.
1.8 Disadvantages:
(i) Bulk.
(ii) Restricts judicial discretion.
(iii) reactive system.
(iv) Lack of democratic accountability.
1.9 Persuasive authority:
These are decisions (e.g. those of commonwealth countries, inferior courts and obiter dicta) which are not binding but may influence the decisions of judges in future cases.
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