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In accounting, the convention of conservatism, also known as the doctrine of prudence, is a policy of anticipating possible future losses but not future gains. It states that when choosing between two solutions, the one that will be least likely to overstate assets and income should be selected.
The triple bottom line (or otherwise noted as TBL or 3BL) is an accounting framework with three parts: social, environmental (or ecological) and economic. Some organizations have adopted the TBL framework to evaluate their performance in a broader perspective to create greater business value. [ 1 ]
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
Peter J. Katzenstein of the WZB Berlin Social Science Center believes that Trumpism rests on three pillars, namely nationalism, religion and race. [144] According to Jeff Goodwin , Trumpism is characterized by five key elements: social conservatism , neoliberal capitalism , economic nationalism , nativism , and white nationalism .
The ethics report into Matt Gaetz was released at the end of the last Congress. AP. Murmurings and applause erupted from the House members of the 119th Congress, which met for the first time Friday.
This is a selective bibliography of conservatism in the United States covering the key political, intellectual and organizational themes that are dealt with in Conservatism in the United States. Google Scholar produces a listing of 93,000 scholarly books and articles on "American Conservatism" published since 2000. [1]
Through books, young people can learn how others have responded to the dark side of our nature. Exposure to the full range of human experience will help empower them to make ethical lifestyle ...
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