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Accounting Glossary

Terms: 2162 · Filtered: 2162 · View: list

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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Term Definition
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.
Impairment accrual Accounting term: Impairment accrual.
Impairment adjustment Accounting term: Impairment adjustment.
Impairment allocation Accounting term: Impairment allocation.
Impairment analysis Accounting term: Impairment analysis.
Impairment approval Accounting term: Impairment approval.
Impairment assessment Accounting term: Impairment assessment.
Impairment assumption Accounting term: Impairment assumption.
Impairment calculation Accounting term: Impairment calculation.
Impairment concept Accounting term: Impairment concept.
Impairment control Accounting term: Impairment control.
Impairment deferral Accounting term: Impairment deferral.
Impairment disclosure Accounting term: Impairment disclosure.
Impairment estimate Accounting term: Impairment estimate.
Impairment exception Accounting term: Impairment exception.
Impairment framework Accounting term: Impairment framework.
Impairment guidance Accounting term: Impairment guidance.
Impairment loss Accounting term: Impairment loss.
Impairment loss (N/A) A non-cash expense recognized when the carrying amount of an asset exceeds its recoverable amount.
Impairment loss A reduction in the recoverable amount of an asset below its carrying value on the balance sheet, recognized as an expense.
Impairment measurement Accounting term: Impairment measurement.
Impairment memo Accounting term: Impairment memo.
Impairment model Accounting term: Impairment model.
Impairment policy Accounting term: Impairment policy.
Impairment principle Accounting standard or authoritative guidance: Impairment principle.
Impairment procedure Accounting term: Impairment procedure.
Impairment recognition Accounting term: Impairment recognition.
Impairment reconciliation Accounting term: Impairment reconciliation.
Impairment review Accounting term: Impairment review.
Impairment rollforward Accounting term: Impairment rollforward.
Impairment schedule Accounting term: Impairment schedule.
Impairment test Accounting term: Impairment test.
Impairment testing Accounting term: Impairment testing.
Impairment treatment Accounting term: Impairment treatment.
Impairment variance Accounting term: Impairment variance.
Impairment workpaper Accounting term: Impairment workpaper.
Impairment worksheet Accounting term: Impairment worksheet.
Improper capitalization Accounting term: Improper capitalization.
Income approach Accounting term: Income approach.
Income caption Accounting term: Income caption.
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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