493 definitions found.
ASAE 3410
Definition
14(o)
Organisational boundary – The boundary that determines which operations to include in the entity’s GHG statement. …
ASAE 3410
Definition
14(p)
Performance materiality – The amount or amounts set by the assurance practitioner at less than materiality for the GHG statement to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements exceeds …
ASAE 3410
Definition
14(q)
Purchased offset – An emissions deduction in which the entity pays for the lowering of another entity’s emissions (emissions reductions) or the increasing of another entity’s removals (removal enhancements), compared to a hypothetical baseline. …
ASAE 3410
Definition
14(r)
Quantification – The process of determining the quantity of GHGs that relate to the entity, either directly or indirectly, as emitted (or removed) by particular sources (or …
ASAE 3410
Definition
14(s)
Removal – The GHGs that the entity has, during the period, removed from the atmosphere, or that would have been emitted to the atmosphere had they not been captured and channelled to a sink. (Ref: Para. A14 …
ASAE 3410
Definition
14(t)
Significant facility – A facility that is of individual significance due to the size of its emissions relative to the aggregate emissions included in the GHG statement or its specific nature or circumstances which give rise to particular risks of material …
ASAE 3410
Definition
14(u)
Sink – A physical unit or process that removes GHGs from the atmosphere. …
ASAE 3410
Definition
14(v)
S ource – A physical unit or process that releases GHGs into the atmosphere. …
ASAE 3410
Definition
14(w)
Type of emission – A grouping of emissions based on, for example, source of emission, type of gas, region, or facility. …
ASA 706
Definition
7(a)
Emphasis of Matter paragraph – A paragraph included in the auditor’s report that refers to a matter appropriately presented or disclosed in the financial report that, in the auditor’s judgement, is of such importance that it is fundamental to users’ …