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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Impairment accrual
General ·
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Accounting term: Impairment accrual.
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Impairment adjustment
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Accounting term: Impairment adjustment.
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Impairment allocation
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Accounting term: Impairment allocation.
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Impairment analysis
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Accounting term: Impairment analysis.
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Impairment approval
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Accounting term: Impairment approval.
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Impairment assessment
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Accounting term: Impairment assessment.
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Impairment assumption
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Accounting term: Impairment assumption.
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Impairment calculation
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Accounting term: Impairment calculation.
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Impairment concept
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Accounting term: Impairment concept.
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Impairment control
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Accounting term: Impairment control.
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Impairment deferral
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Accounting term: Impairment deferral.
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Impairment disclosure
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Accounting term: Impairment disclosure.
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Impairment estimate
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Accounting term: Impairment estimate.
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Impairment exception
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Accounting term: Impairment exception.
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Impairment framework
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Accounting term: Impairment framework.
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Impairment guidance
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Accounting term: Impairment guidance.
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Impairment loss
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Accounting term: Impairment loss.
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Impairment loss
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Acronym: N/A
A non-cash expense recognized when the carrying amount of an asset exceeds its recoverable amount.
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Impairment loss
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A reduction in the recoverable amount of an asset below its carrying value on the balance sheet, recognized as an expense.
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Impairment measurement
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Accounting term: Impairment measurement.
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Impairment memo
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Accounting term: Impairment memo.
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Impairment model
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Accounting term: Impairment model.
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Impairment policy
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Accounting term: Impairment policy.
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Impairment principle
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Accounting standard or authoritative guidance: Impairment principle.
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Impairment procedure
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Accounting term: Impairment procedure.
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Impairment recognition
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Accounting term: Impairment recognition.
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Impairment reconciliation
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Accounting term: Impairment reconciliation.
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Impairment review
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Accounting term: Impairment review.
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Impairment rollforward
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Accounting term: Impairment rollforward.
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Impairment schedule
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Accounting term: Impairment schedule.
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Impairment test
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Accounting term: Impairment test.
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Impairment testing
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Accounting term: Impairment testing.
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Impairment treatment
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Accounting term: Impairment treatment.
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Impairment variance
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Accounting term: Impairment variance.
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Impairment workpaper
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Accounting term: Impairment workpaper.
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Impairment worksheet
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Accounting term: Impairment worksheet.
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Improper capitalization
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Accounting term: Improper capitalization.
Related
IAS IAS 1 IAS 10 IAS 12 IAS 16
Income approach
General ·
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Accounting term: Income approach.
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Income caption Income classification Income disclosure Income line item Income presentation
Income caption
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Accounting term: Income caption.
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Income approach Income classification Income disclosure Income line item Income presentation
Income classification
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Accounting term: Income classification.
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Income approach Income caption Income disclosure Income line item Income presentation
Income disclosure
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Accounting term: Income disclosure.
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Income approach Income caption Income classification Income line item Income presentation
Income line item
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Accounting term: Income line item.
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Income approach Income caption Income classification Income disclosure Income presentation
Income presentation
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Accounting term: Income presentation.
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Income approach Income caption Income classification Income disclosure Income line item
Income statement
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Accounting term: Income statement.
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Income approach Income caption Income classification Income disclosure Income line item
Indirect Method (Cash Flow Statement)
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Acronym: N/A
A method for presenting the operating activities section of the Statement of Cash Flows by starting with net income and adjusting for non-cash items and changes in working capital accounts.
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Impairment Impairment Impairment Impairment Impairment
Inflation accounting
General ·
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Accounting term: Inflation accounting.
Related
Inflation assumption Inflation constraint Inflation elasticity Inflation premium IAS
Inflation assumption
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Accounting term: Inflation assumption.
Related
Inflation accounting Inflation constraint Inflation elasticity Inflation premium IAS
Inflation constraint
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Accounting term: Inflation constraint.
Related
Inflation accounting Inflation assumption Inflation elasticity Inflation premium IAS
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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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