accounting framework
41Liability-driven investment strategy — The liability driven investment strategy (LDI) is an investment strategy of a company based on its risk tolerance, the company s ethics and the target return. The target return is usually linked to an index or combination of indices of the sector …
42judgment — 1. An informed and educated opinion. The use of judgment is central to the selection and evaluation of *audit evidence. Auditors are continually called on to apply their professional judgment to items that can be open to conflicting… …
43Over-consumption — Energy consumption per capita per country in 2001 …
44Ecological humanities — The ecological humanities are a recent development by Deborah Bird Rose and colleagues in the humanities which has grown out of the concerns of radical ecocentric political theory. The aim of the ecological humanities is to bridge the divides… …
45Renewable energy in Scotland — The production of renewable energy in Scotland is an issue that has come to the fore in technical, economic, and political terms during the opening years of the 21st century. [See for example: Scottish Executive (2005) Choosing Our Future:… …
46European Union Centres Network — The European Union Centres Network (EUCN) was established in New Zealand in March 2006 through a grant from the European Commission for external relations (RELEX) for €600,000 over three and a half years.The Network conducts research, teaching… …
47Irish Abroad Unit — The Irish Abroad Unit = The Irish Abroad Unit was established in 2004 following an announcement by Brian Cowen TD, then Irish Minister of Foreign Affairs. The Irish Abroad Unit is a dedicated Unit within the Department of Foreign Affairs… …
48List of APB Opinions — Accounting Principles Board (APB) Opinions were published by Accounting Principles Board (APB). The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board… …
49Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …
50Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
