EditingTests

Accounting Glossary

Terms: 2162 · Filtered: 217 · View: grid

This glossary defines accounting terminology used in bookkeeping, financial reporting, audit, tax, and internal control documentation.

Coverage includes core accounting concepts, chart-of-accounts language, financial statement items, audit and assurance terms, tax and payroll vocabulary, closing processes, controls, and common reporting metrics.

For accountants, auditors, bookkeepers, controllers, finance staff, students, and readers interpreting accounting reports and workpapers.

Term of the Day
Bond analysis
Accounting term: Bond analysis.
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· Difficulty: intermediate
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IAS
General ·
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Accounting standard or authoritative guidance: IAS.
Related
IASB IAS 1 IAS 2 IAS 7 IAS 8
IAS 1
General ·
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Accounting standard or authoritative guidance: IAS 1.
Related
IAS 10 IAS 12 IAS 16 IAS 19 IAS 2
IAS 10
General ·
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Accounting standard or authoritative guidance: IAS 10.
Related
IAS 1 IAS 12 IAS 16 IAS 19 IAS 2
IAS 12
General ·
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Accounting standard or authoritative guidance: IAS 12.
Related
IAS 1 IAS 10 IAS 16 IAS 19 IAS 2
IAS 16
General ·
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Accounting standard or authoritative guidance: IAS 16.
Related
IAS 1 IAS 10 IAS 12 IAS 19 IAS 36
IAS 19
General ·
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Accounting standard or authoritative guidance: IAS 19.
Related
IAS 1 IAS 10 IAS 12 IAS 16 IAS 2
IAS 2
General ·
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Accounting standard or authoritative guidance: IAS 2.
Related
IAS 21 IAS 23 IAS 24 IAS 1 IAS 12
IAS 21
General ·
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Accounting standard or authoritative guidance: IAS 21.
Related
IAS 2 IAS 23 IAS 24 IAS 1 IAS 10
IAS 23
General ·
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Accounting standard or authoritative guidance: IAS 23.
Related
IAS 2 IAS 21 IAS 24 IAS 33 IAS 1
IAS 24
General ·
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Accounting standard or authoritative guidance: IAS 24.
Related
IAS 2 IAS 21 IAS 23 IAS 34 IAS 1
IAS 32
General ·
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Accounting standard or authoritative guidance: IAS 32.
Related
IAS 33 IAS 34 IAS 36 IAS 37 IAS 38
IAS 33
General ·
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Accounting standard or authoritative guidance: IAS 33.
Related
IAS 32 IAS 34 IAS 36 IAS 37 IAS 38
IAS 34
General ·
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Accounting standard or authoritative guidance: IAS 34.
Related
IAS 32 IAS 33 IAS 36 IAS 37 IAS 38
IAS 36
General ·
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Accounting standard or authoritative guidance: IAS 36.
Related
IAS 32 IAS 33 IAS 34 IAS 37 IAS 38
IAS 37
General ·
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Accounting standard or authoritative guidance: IAS 37.
Related
IAS 32 IAS 33 IAS 34 IAS 36 IAS 38
IAS 38
General ·
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Accounting standard or authoritative guidance: IAS 38.
Related
IAS 32 IAS 33 IAS 34 IAS 36 IAS 37
IAS 7
General ·
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Accounting standard or authoritative guidance: IAS 7.
Related
IAS 1 IAS 2 IAS 37 IAS 8 IAS
IAS 8
General ·
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Accounting standard or authoritative guidance: IAS 8.
Related
IAS 1 IAS 2 IAS 38 IAS 7 IAS
IASB
General ·
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Accounting term: IASB.
Related
IAS IAS 1 IAS 2 IAS 7 IAS 8
IFAC
General ·
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Accounting term: IFAC.
Related
IAS IFRIC IFRS ISA IAS 1
IFRIC
General ·
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Accounting standard or authoritative guidance: IFRIC.
Related
IFAC IFRS IAS IAS 1 IAS 10
IFRS
General ·
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Accounting standard or authoritative guidance: IFRS.
Related
IFRS 1 IFRS 2 IFRS 3 IFRS 4 IFRS 5
IFRS 1
General ·
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Accounting standard or authoritative guidance: IFRS 1.
Related
IFRS 10 IFRS 11 IFRS 12 IFRS 13 IFRS 15
IFRS 10
General ·
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Accounting standard or authoritative guidance: IFRS 10.
Related
IFRS 1 IFRS 11 IFRS 12 IFRS 13 IFRS 15
IFRS 11
General ·
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Accounting standard or authoritative guidance: IFRS 11.
Related
IFRS 1 IFRS 10 IFRS 12 IFRS 13 IFRS 15
IFRS 12
General ·
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Accounting standard or authoritative guidance: IFRS 12.
Related
IFRS 1 IFRS 10 IFRS 11 IFRS 13 IFRS 15
IFRS 13
General ·
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Accounting standard or authoritative guidance: IFRS 13.
Related
IFRS 1 IFRS 10 IFRS 11 IFRS 12 IFRS 15
IFRS 15
General ·
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Accounting standard or authoritative guidance: IFRS 15.
Related
IFRS 1 IFRS 10 IFRS 11 IFRS 12 IFRS 13
IFRS 16
General ·
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Accounting standard or authoritative guidance: IFRS 16.
Related
IFRS 1 IFRS 10 IFRS 11 IFRS 12 IFRS 13
IFRS 2
General ·
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Accounting standard or authoritative guidance: IFRS 2.
Related
IFRS 1 IFRS 12 IFRS 3 IFRS 4 IFRS 5
IFRS 3
General ·
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Accounting standard or authoritative guidance: IFRS 3.
Related
IFRS 1 IFRS 13 IFRS 2 IFRS 4 IFRS 5
IFRS 4
General ·
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Accounting standard or authoritative guidance: IFRS 4.
Related
IFRS 1 IFRS 2 IFRS 3 IFRS 5 IFRS 6
IFRS 5
General ·
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Accounting standard or authoritative guidance: IFRS 5.
Related
IFRS 1 IFRS 15 IFRS 2 IFRS 3 IFRS 4
IFRS 6
General ·
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Accounting standard or authoritative guidance: IFRS 6.
Related
IFRS 1 IFRS 16 IFRS 2 IFRS 3 IFRS 4
IFRS 7
General ·
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Accounting standard or authoritative guidance: IFRS 7.
Related
IFRS 1 IFRS 2 IFRS 3 IFRS 4 IFRS 5
IFRS 8
General ·
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Accounting standard or authoritative guidance: IFRS 8.
Related
IFRS 1 IFRS 2 IFRS 3 IFRS 4 IFRS 5
IFRS 9
General ·
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Accounting standard or authoritative guidance: IFRS 9.
Related
IFRS 1 IFRS 2 IFRS 3 IFRS 4 IFRS 5
IIA (Institute of Internal Auditors)
General ·
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Accounting term: IIA (Institute of Internal Auditors).
Related
IAS IAS 1 IAS 10 IAS 12 IAS 16
IRS (U.S.)
General ·
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Accounting term: IRS (U.S.).
Related
IAS IAS 1 IAS 10 IAS 12 IAS 16
ISA
General ·
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Accounting standard or authoritative guidance: ISA.
Related
IAS IASB IFAC IAS 1 IAS 10
IT general controls (ITGC)
General ·
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Internal control concept: IT general controls (ITGC).
Related
IAS IAS 1 IAS 10 IAS 12 IAS 16
Impairment
General ·
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· intermediate
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Acronym: N/A
A permanent reduction in the value of a company's asset, typically due to adverse events or changes in market conditions.
Related
Impairment loss Impairment accrual Impairment adjustment Impairment allocation Impairment analysis
Impairment
General ·
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· intermediate
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Acronym: N/A
A permanent reduction in the reported value of an asset on a company's balance sheet.
Related
Impairment loss Impairment accrual Impairment adjustment Impairment allocation Impairment analysis
Impairment
General ·
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· intermediate
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Acronym: N/A
A permanent reduction in the value of an asset below its carrying value on the balance sheet.
Related
Impairment loss Impairment accrual Impairment adjustment Impairment allocation Impairment analysis
Impairment
General ·
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· intermediate
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Acronym: N/A
A permanent reduction in the value of an asset when its carrying amount exceeds its recoverable amount.
Related
Impairment loss Impairment accrual Impairment adjustment Impairment allocation Impairment analysis
Impairment
General ·
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· intermediate
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Acronym: N/A
A permanent reduction in the value of an asset below its carrying amount.
Related
Impairment loss Impairment accrual Impairment adjustment Impairment allocation Impairment analysis
Impairment
General ·
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· intermediate
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Acronym: N/A
A permanent reduction in the value of an asset below its carrying amount on the balance sheet.
Related
Impairment loss Impairment accrual Impairment adjustment Impairment allocation Impairment analysis
Impairment
General ·
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· intermediate
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Acronym: N/A
A permanent reduction in the recoverable amount of an asset below its carrying value on the balance sheet.
Related
Impairment loss Impairment accrual Impairment adjustment Impairment allocation Impairment analysis
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment VS Impairment
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Impairment loss VS Impairment loss
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Impairment loss VS Impairment loss
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Impairment loss VS Impairment loss
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