AUTONOMY

The political independence of a nation; the right (and condition) of self-government.

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AUTONOMY PRINCIPLE

A rule that states a credit is not connected to any of its transactions. Refer to abstraction principle.

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AUTOPOIESIS

The idea that any living system can maintain stability despite any changes. It is self regulated.

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AUTOPSY

The dissection of a dead body for the purpose of inquiring into the cause of death. Pub. St. Mass. 1882, p. 1288. Sudduth ?. Insurance Co. (a C.) 106 Fed. 823.

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AUTOREGRESSION

When the data from a previous time period affect the next one.

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AUTOREGRESSIVE INTEGRATED MOVING AVERAGE (ARIMA) MODEL

When a moving average is used to predict performance. Different time series are used to get a clearer picture of how drastic a change can occur. It is used in determining value. Refer to box jenkins models.

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AUTOREGRESSIVE MOVING AVERAGE (ARMA) MODEL

A prediction method that uses autoregression analysis and the moving average. This is applied to a stable assets data. The changes occur at the same rate. It is used for impact analysis. Refer to autoregressive integrated moving average model.

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