conservatism

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Conservatism

The philosophy that what has been done should continue to be done as long as there is not a positive reason to change it. Conservatives may favor class distinctions as natural, or at least not harmful. In modern times, conservatism has become associated with the political right, or the belief that capitalism and the free market tend to best determine how an economy ought to be organized.

conservatism

or

prudence

see ACCOUNTING CONCEPTS.
References in periodicals archive ?
Prior to any conservation activity, conservation notes should be circulated, focusing on methods, cautions and problem solving techniques.
Expanding the use of conservation banks has the potential to provide conservation design features and benefits similar to those of Natural Community Conservation Plans, but with more efficiency.
Following Pidot's discussion of reforms in state conservation easement law, Daniel Halperin, Stanley S.
Most conservation and rewilding efforts focus on animals that went extinct after Columbus came to America, but that approach is flawed, argue Donlan and his coauthors in those publications.
A contribution is made "exclusively for conservation purposes" if it meets a two-part test.
Ecotrust, a Portland-based nonprofit, is working to build a conservation economy in the Pacific Northwest by connecting the growing demand for responsibly harvested wood products with land managers who have met the standards of the Forest Stewardship Council, one of several forest-certification systems.
According to Sargent, roadblocks to a comprehensive conservation plan include the fossil fuel and auto industries' influence, as well as a lack of leadership and education.
Two things worry me, however, about how precision conservation might go wrong.
Under section 170(h)(4) and (5), a contribution is made exclusively for conservation purposes if it is made in perpetuity and designed to
In order to achieve the necessary energy conservation requirements the team chose to install high efficiency gas fired condensing boilers, high EER water source heat pumps, photo voltaic cells, air-to-air and water-to-water heat recovery equipment and occupancy sensors in order to reduce energy dependence and consumption.
When the company exhausts its mining privileges and leaves the creek, it will be required to put the conservation land in a trust and set up an annuity to pay for maintenance ``in perpetuity.

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