YANKEE CD Definition

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YANKEE CD is a Certificate of Deposit issued in the United States through the branch of a foreign bank, but denomi­nated in U.S. dollars.

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TAX PAYABLE METHOD is where the tax expense is equal to the provision for taxes payable in a particular period and deferred income tax is not recognized.

SUSTAINABILITY ACCOUNTING involves linking sustainability initiatives to the entity's strategy, evaluating risks and opportunities, and providing measurement, accounting and performance management skills to ensure that sustainability is embedded into the day-to-day operations of the entity. 

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