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Exploration of Backwards Tracing: Doctrine, Theory and Practice

    https://academic.oup.com/tandt/article-abstract/23/2/227/2671022#:~:text=Therefore%2C%20we%20can%20define%20%E2%80%98backwards%20tracing%E2%80%99%20as%20the,of%20an%20unconscionable%20design%20to%20camouflage%20the%20theft.
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Exploration of Backwards Tracing: Doctrine, Theory and Practice

    https://academic.oup.com/tandt/article-abstract/23/2/227/2671022
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"Backwards tracing": An important step forward in tracing …

    https://www.osborneclarke.com/insights/backwards-tracing-an-important-step-forward-in-tracing-funds-internationally
    “backwards tracing”. In other words, the defendants argued that assets already held by a party cannot be identified as being the same assets (for the purposes of tracing) subsequently transferred to that party. If this was correct, then the last three transfers into the New York account could not be equated with

Income Taxes — Backwards Tracing - IAS Plus

    https://www.iasplus.com/en/meeting-notes/iasb/2004/agenda_0409/agenda446
    Backwards tracing is a slang term that refers to the process of remeasuring, in the current year, the after-tax amounts of gains and losses that …

Coronavirus: What Is Backward Contact Tracing?

    https://www.huffingtonpost.co.uk/entry/coronavirus-backward-contact-tracing_uk_5f0349afc5b612083c5fb64c
    So what is backward tracing? Backward tracing is something different. Rather than working out who someone with Covid-19 may have infected, a backward tracing programme tries …

Trace Forward and Trace Back | Traceability Solutions

    https://www.keyence.com/ss/products/marking/traceability/basic_chase.jsp
    Tracing back Tracing back is an action to track records backward in the timeline. For example, when a problem occurs with shipped products, the relevant lot and process can be identified to investigate the cause promptly if you can trace back the records properly.

Checking for Forward and Backward Traceability in a Factory

    https://qualityinspection.org/forward-backward-traceability/
    Checking backward traceability – this is taking a finished product batch and tracing it, starting from the customer, back through the process including work in process, all the way to the batches of materials/components received from suppliers.

What is Forward & Backward Traceability? - IFSQN

    https://www.ifsqn.com/forum/index.php/topic/20202-what-is-forward-backward-traceability/
    Backward traceability - this is taking a finished product batch and tracing back from customer, back through the process including intermediate products/work in progress to batches of raw materials used. This is specific for the finished product batch.

Implication of backward contact tracing in the presence …

    https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7610176/
    Backward tracing can in effect be viewed as an outbreak investigation process in which new cases and their contacts can be routinely linked via their shared exposure events, supported by cross-referencing over epidemiological, diagnostic and quarantine datasets, with additionally identified infections triggering further tracing.

A big step forwards for backwards tracing

    https://www.cfla.org.uk/wp-content/uploads/A-big-step-forrwards-for-backwards-tracing.pdf
    to trace into an asset which the fraudster had previously acquired, the process is known as ‘backwards tracing’. As demonstrated below, increasing pressure has been placed on the courts to revisit the rule against this type of tracing. BACKWARDS TRACING The argument against backwards tracing was summed up by Leggatt LJ in Bishopsgate Investment

Table 2 Illustrative examples of forward and backward …

    https://www.researchgate.net/figure/llustrative-examples-of-forward-and-backward-tracing-assessments-and-assessments_tbl2_325980707
    These backward tracing studies included a systematic analysis of a group of policy documents from a given policy area, rather than examining single policy documents to …

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