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  2. Instrument landing system - Wikipedia

    en.wikipedia.org/wiki/Instrument_landing_system

    ILS planes. An instrument landing system operates as a ground-based instrument approach system that provides precision lateral and vertical guidance to an aircraft approaching and landing on a runway, using a combination of radio signals and, in many cases, high-intensity lighting arrays to enable a safe landing during instrument meteorological conditions (IMC), such as low ceilings or reduced ...

  3. Aircraft approach category - Wikipedia

    en.wikipedia.org/wiki/Aircraft_approach_category

    An aircraft approach category is a grouping which differentiates aircraft based on the speed at which the aircraft approaches a runway for landing. They are used to determine airspace, obstacle clearance and visibility requirements for instrument approaches . [ 1 ] :

  4. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    Lean accounting methods have been developed in recent years to provide relevant and thorough accounting, control, and measurement systems without the complex and costly methods of manually driven ABC. Lean accounting is primarily used within lean manufacturing. The approach has proven useful in many service industry areas including healthcare ...

  5. Insurance-linked security - Wikipedia

    en.wikipedia.org/wiki/Insurance-linked_security

    An insurance-linked security (ILS) is a financial instrument whose value is driven by insurance loss events. Those such instruments that are linked to property losses due to natural catastrophes represent a unique asset class , the return from which is uncorrelated with that of the general financial market .

  6. Business cycle accounting - Wikipedia

    en.wikipedia.org/wiki/Business_cycle_accounting

    Business cycle accounting is an accounting procedure used in macroeconomics to decompose business cycle fluctuations into contributing factors. The procedure was introduced by V. V. Chari, Patrick Kehoe, and Ellen McGrattan but is similar to techniques introduced earlier. The underlying premise of the procedure is that the economy has a long ...

  7. Integrated logistics support - Wikipedia

    en.wikipedia.org/wiki/Integrated_Logistics_Support

    Integrated logistics [1] support (ILS) is a technology in the system engineering to lower a product life cycle cost and decrease demand for logistics by the maintenance system optimization to ease the product support. Although originally developed for military purposes, it is also widely used in commercial customer service organisations. [2]

  8. Instrument approach - Wikipedia

    en.wikipedia.org/wiki/Instrument_approach

    An "approach plate" depicting an instrument approach procedure for an ILS approach to Tacoma Narrows Airport in the United StatesIn aviation, an instrument approach or instrument approach procedure (IAP) is a series of predetermined maneuvers for the orderly transfer of an aircraft operating under instrument flight rules from the beginning of the initial approach to a landing, or to a point ...

  9. IFRS 9 - Wikipedia

    en.wikipedia.org/wiki/IFRS_9

    IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]