ACCOUNTING CONVENTION Definition

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ACCOUNTING CONVENTION see CONVENTION.

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TRIPLE BOTTOM LINE (TBL) is a metric for a corporations social, environmental, and economic performance. TBL is the latest series of buzz words to describe business involvement in sustainability. TBL is all about dropping the financial bottom line as a meaningful indicator of where you stand in the market place and replacing it with a bottom line that properly acknowledges the interplay of the social economic and environmental dimensions of our lives.

CASH SWEEP is the use of surplus cash to prepay debt or provide extra security for lenders, instead of paying it out to investors.

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