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Accounting Glossary
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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.
Category: General · Register:
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· Difficulty: intermediate
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| Term | Definition |
|---|---|
| IAS | Accounting standard or authoritative guidance: IAS. |
| IAS 1 | Accounting standard or authoritative guidance: IAS 1. |
| IAS 10 | Accounting standard or authoritative guidance: IAS 10. |
| IAS 12 | Accounting standard or authoritative guidance: IAS 12. |
| IAS 16 | Accounting standard or authoritative guidance: IAS 16. |
| IAS 19 | Accounting standard or authoritative guidance: IAS 19. |
| IAS 2 | Accounting standard or authoritative guidance: IAS 2. |
| IAS 21 | Accounting standard or authoritative guidance: IAS 21. |
| IAS 23 | Accounting standard or authoritative guidance: IAS 23. |
| IAS 24 | Accounting standard or authoritative guidance: IAS 24. |
| IAS 32 | Accounting standard or authoritative guidance: IAS 32. |
| IAS 33 | Accounting standard or authoritative guidance: IAS 33. |
| IAS 34 | Accounting standard or authoritative guidance: IAS 34. |
| IAS 36 | Accounting standard or authoritative guidance: IAS 36. |
| IAS 37 | Accounting standard or authoritative guidance: IAS 37. |
| IAS 38 | Accounting standard or authoritative guidance: IAS 38. |
| IAS 7 | Accounting standard or authoritative guidance: IAS 7. |
| IAS 8 | Accounting standard or authoritative guidance: IAS 8. |
| IASB | Accounting term: IASB. |
| IFAC | Accounting term: IFAC. |
| IFRIC | Accounting standard or authoritative guidance: IFRIC. |
| IFRS | Accounting standard or authoritative guidance: IFRS. |
| IFRS 1 | Accounting standard or authoritative guidance: IFRS 1. |
| IFRS 10 | Accounting standard or authoritative guidance: IFRS 10. |
| IFRS 11 | Accounting standard or authoritative guidance: IFRS 11. |
| IFRS 12 | Accounting standard or authoritative guidance: IFRS 12. |
| IFRS 13 | Accounting standard or authoritative guidance: IFRS 13. |
| IFRS 15 | Accounting standard or authoritative guidance: IFRS 15. |
| IFRS 16 | Accounting standard or authoritative guidance: IFRS 16. |
| IFRS 2 | Accounting standard or authoritative guidance: IFRS 2. |
| IFRS 3 | Accounting standard or authoritative guidance: IFRS 3. |
| IFRS 4 | Accounting standard or authoritative guidance: IFRS 4. |
| IFRS 5 | Accounting standard or authoritative guidance: IFRS 5. |
| IFRS 6 | Accounting standard or authoritative guidance: IFRS 6. |
| IFRS 7 | Accounting standard or authoritative guidance: IFRS 7. |
| IFRS 8 | Accounting standard or authoritative guidance: IFRS 8. |
| IFRS 9 | Accounting standard or authoritative guidance: IFRS 9. |
| IIA (Institute of Internal Auditors) | Accounting term: IIA (Institute of Internal Auditors). |
| IRS (U.S.) | Accounting term: IRS (U.S.). |
| ISA | Accounting standard or authoritative guidance: ISA. |
| IT general controls (ITGC) | Internal control concept: IT general controls (ITGC). |
| Impairment (N/A) | A permanent reduction in the value of a company's asset, typically due to adverse events or changes in market conditions. |
| Impairment (N/A) | A permanent reduction in the reported value of an asset on a company's balance sheet. |
| Impairment (N/A) | A permanent reduction in the value of an asset below its carrying value on the balance sheet. |
| Impairment (N/A) | A permanent reduction in the value of an asset when its carrying amount exceeds its recoverable amount. |
| Impairment (N/A) | A permanent reduction in the value of an asset below its carrying amount. |
| Impairment (N/A) | A permanent reduction in the value of an asset below its carrying amount on the balance sheet. |
| Impairment (N/A) | A permanent reduction in the recoverable amount of an asset below its carrying value on the balance sheet. |
Commonly Confused / Near-Variant Terms
Computed from current result set
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment VS Impairment
Categories: General / General
Impairment loss VS Impairment loss
Categories: General / General
Impairment loss VS Impairment loss
Categories: General / General
Impairment loss VS Impairment loss
Categories: General / General