ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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UNFAVORABLE VARIANCE Definition
UNFAVORABLE VARIANCE is the opposite of favorable variance. See FAVORABLE VARIANCE.
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IMPAIRED ASSETS, in banking, applies to all problem assets which banks hold, and is not limited to problem loans. In addition to loans, it also captures off- balance sheet exposures and assets which have come onto banks balance sheets through enforcement of security conditions. See IMPAIRMENT OF VALUE.
IFA in International Federation of Accountants.