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Accounting Glossary

Terms: 2162 · Filtered: 2162 · 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
Operational Disbursements package
Accounting term: Operational Disbursements package.
Category: General · Register:
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ISA
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Accounting standard or authoritative guidance: ISA.
Related
IAS IASB IFAC AICPA ASC (Accounting Standards Codification)
IT general controls (ITGC)
General ·
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Internal control concept: IT general controls (ITGC).
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Impairment
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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 Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Impairment
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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 Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Impairment
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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 Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Impairment
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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 Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Impairment
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Acronym: N/A
A permanent reduction in the value of an asset below its carrying amount.
Related
Impairment loss Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Impairment
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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 Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Impairment
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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 Absorption costing Accrual Accrual Basis Accounting Accrual Basis Accounting
Impairment accrual
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Accounting term: Impairment accrual.
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Impairment Impairment Impairment Impairment Impairment
Impairment adjustment
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Accounting term: Impairment adjustment.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment allocation
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Accounting term: Impairment allocation.
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Impairment Impairment Impairment Impairment Impairment
Impairment analysis
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Accounting term: Impairment analysis.
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Impairment Impairment Impairment Impairment Impairment
Impairment approval
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Accounting term: Impairment approval.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment assessment
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Accounting term: Impairment assessment.
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Impairment Impairment Impairment Impairment Impairment
Impairment assumption
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Accounting term: Impairment assumption.
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Impairment Impairment Impairment Impairment Impairment
Impairment calculation
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Accounting term: Impairment calculation.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment concept
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Accounting term: Impairment concept.
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Impairment Impairment Impairment Impairment Impairment
Impairment control
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Accounting term: Impairment control.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment deferral
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Accounting term: Impairment deferral.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment disclosure
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Accounting term: Impairment disclosure.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment estimate
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Accounting term: Impairment estimate.
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Impairment Impairment Impairment Impairment Impairment
Impairment exception
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Accounting term: Impairment exception.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment framework
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Accounting term: Impairment framework.
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Impairment Impairment Impairment Impairment Impairment
Impairment guidance
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Accounting term: Impairment guidance.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment loss
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Accounting term: Impairment loss.
Related
Impairment Impairment Impairment Impairment Impairment
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.
Related
Impairment Impairment Impairment Impairment Impairment
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.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment measurement
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Accounting term: Impairment measurement.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment memo
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Accounting term: Impairment memo.
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Impairment Impairment Impairment Impairment Impairment
Impairment model
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Accounting term: Impairment model.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment policy
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Accounting term: Impairment policy.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment principle
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Accounting standard or authoritative guidance: Impairment principle.
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Impairment Impairment Impairment Impairment Impairment
Impairment procedure
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Accounting term: Impairment procedure.
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Impairment Impairment Impairment Impairment Impairment
Impairment recognition
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Accounting term: Impairment recognition.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment reconciliation
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Accounting term: Impairment reconciliation.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment review
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Accounting term: Impairment review.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment rollforward
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Accounting term: Impairment rollforward.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment schedule
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Accounting term: Impairment schedule.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment test
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Accounting term: Impairment test.
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Impairment Impairment Impairment Impairment Impairment
Impairment testing
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Accounting term: Impairment testing.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment treatment
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Accounting term: Impairment treatment.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment variance
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Accounting term: Impairment variance.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment workpaper
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Accounting term: Impairment workpaper.
Related
Impairment Impairment Impairment Impairment Impairment
Impairment worksheet
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Accounting term: Impairment worksheet.
Related
Impairment Impairment Impairment Impairment Impairment
Improper capitalization
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Accounting term: Improper capitalization.
Related
AICPA ASC (Accounting Standards Codification) ASC 326 ASC 606 ASC 740
Income approach
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Accounting term: Income approach.
Related
Income caption Income classification Income disclosure Income line item Income presentation
Income caption
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Accounting term: Income caption.
Related
Income approach Income classification Income disclosure Income line item Income presentation
Page 24 of 46 · Showing 1105–1152 of 2162
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Commonly Confused / Near-Variant Terms
Computed from current result set
Absorption costing VS Absorption costing
Categories: General / General
Accrual VS Accrual
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General
Accrual Basis Accounting VS Accrual Basis Accounting
Categories: General / General