Definitions E

Equity Method

Method of accounting used by a parent firm for monies invested in the subsidiaries. The…

External Audiences

Individuals or groups outside of, and not closely connected with, an organization at whom its…

Expert Evidence

Admissible testimony relating to a professional, scientific, or technical subject. Expert evidence is based on…

Evidence

. Testimony and presentation of documents, records, objects, and other such items relating to the…

Employment Testing

Written, oral or on-the-job testing to determine whether a job applicant is suitable for a…

Exposure Draft

Proposed version of a document or statement issued for open discussion prior to its release…

Economic Life Provision

One of the four capitalization standards established by the US Financial Accounting Standards Board (FASB)…

Environmental Protection

Policies and procedures aimed at conserving the natural resources, preserving the current state of natural…

Enactment

Action by a legislature to pass an act or a part thereof.

Evergreen Promise

That remains in effect indefinitely, irrespective of any change in circumstances.

Export Promotion

Incentive programs designed to attract more firms into exporting by offering help in product and…

Employee Referral Program

Recruitment method in which the current employees are encouraged and rewarded for introducing suitable recruits…

Employee Assistance Program

Confidential individual assistance and support service designed to help employees to cope with personal problems…