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smaller entities

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  • Financial Reporting Standard for smaller entities — FRSSE An accounting standard issued by the Accounting Standards Board (ASB) that collects in one document, in simplified and appropriate form, the requirements from other accounting standards and Urgent Issues Task Force (UITF) abstracts that are …   Accounting dictionary

  • Committee on Accounting for smaller entities — A specialist committee established by the Accounting Standards Board to advise it on the application of accounting standards to smaller entities. It was instrumental in the development of the Financial Reporting Standard for smaller entities… …   Accounting dictionary

  • List of current and former capitals of subnational entities of China — This is a list of the current and former capitals of subnational entities of China. The history of China and its administrative divisions is long and convoluted; hence, this chart will cover only capitals after the completion of the Mongol… …   Wikipedia

  • Underlying Debt — In municipal bonds, underlying debt relates to an implicit understanding that the debt of smaller governmental entities might also be backed by the creditworthiness of larger governmental entities in the jurisdiction. On their own, these smaller… …   Investment dictionary

  • List of double placenames — Double placenames prominently feature the placenames of two or more constituent geopolitical entities. Such placenames are often created when two cities, provinces or other territories are amalgamated or merged, and a decision is taken to… …   Wikipedia

  • The Major Transitions in Evolution — is a book written by John Maynard Smith and Eörs Szathmáry (Oxford University Press, 1995).Maynard Smith and Szathmary identified several properties common to the transitions: # Smaller entities have often come about together to form larger… …   Wikipedia

  • brazil — /breuh zil /, n. brazilwood. [1350 1400; ME brasile < ML < It < Sp brasil, deriv. of brasa live coal (the wood being red in color) < Gmc; see BRAISE] * * * Brazil Introduction Brazil Background: Following three centuries under the rule of… …   Universalium

  • Brazil — Brazilian /breuh zil yeuhn/, adj., n. /breuh zil /, n. a republic in South America. 164,511,366; 3,286,170 sq. mi. (8,511,180 sq. km). Cap.: Brasília. Portuguese and Spanish, Brasil. Official name, Federative Republic of Brazil. * * * Brazil… …   Universalium

  • Counties of Ireland — The counties of Ireland (Irish: contaetha na hÉireann) are sub national divisions used for the purposes of administrative, geographical and political demarcation. By the early 17th century all of Ireland had been divided into counties. The older… …   Wikipedia

  • Administrative division — For administrative division in the sense of a company department, see: administration (business). World administrative divisions An administrative division, subnational entity, or country subdivision is a portion of a country or other political… …   Wikipedia

  • Creative destruction — Crowd at New York s American Union Bank during a bank run early in the Great Depression. Marx argued that the devaluation of wealth during capitalism s periodic economic crises was an inevitable outcome of the processes of wealth creation.… …   Wikipedia

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