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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.
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| Term | Definition |
|---|---|
| XBRL (eXtensible Business Reporting Language) (XBRL) | An open international standard for digital business reporting, using an XML-based framework to tag financial data with machine-readable definitions. |
| XBRL filing | Accounting term: XBRL filing. |