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There are
238
accounting terms that start with
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Terms
Definitions
I
I as the fifth letter of a
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IAAA
IAAA is Inter-American Accounting Association.
IAPC
IAPC is International Auditing Practices Committee.
IAS
IAS is Institute of Asset Management (UK).
IAS-2
IAS see INTERNATIONAL ACCOUNTING STANDARDS.
IASB
IASB see International Accounting Standards Board.
IASC
IASC is International Accounting Standards Committee.
IAW
IAW is In Accordance With or In
...Read More
IBA
IBA, among others, can mean: Individual Brokerage
...Read More
IBER
IBER is Institute of Business and Economic
...Read More
IBNR
IBNR is Incurred But Not Reported.
IBRD
IBRD is International Bank for Reconstruction and
...Read More
ICA
ICA is International Congress of Accountants.
ICFA
ICFA is Institute of Chartered Financial Analysts.
IDB
IDB is Industrial Development Board.
IDC
IDC is Intangible Drilling Cost.
IDENTIFIABLE ASSETS and LIABILITIES
IDENTIFIABLE ASSETS and LIABILITIES are those assets
...Read More
IDLE TIME
IDLE TIME is unproductive time caused by,
...Read More
IFA
IFA in International Federation of Accountants.
IFPS
IFPS is Interactive Financial Planning System.
IFRS
IFRS see INTERNATIONAL FINANCIAL REPORTING STANDARDS.
IIA
IIA is Institute of Internal Auditors.
ILLIQUID
ILLIQUID is when cash flows generated by
...Read More
IMA
IMA, in accounting, refers to the Institute
...Read More
IMAD
IMAD, dependent upon usage, is Input Messaging
...Read More
IMAGE PROCESSING SYSTEMS
IMAGE PROCESSING SYSTEMS scan documents into electronic
...Read More
IMF
IMF is International Monetary Fund.
IMMATERIALITY
IMMATERIALITY is of complete irrelevance requiring no
...Read More
IMMEDIATE FAMILY
IMMEDIATE FAMILY is a husband or wife;
...Read More
IMMOVABLE
IMMOVABLE is a. not able to be
...Read More
IMMUNIZED PORTFOLIO
IMMUNIZED PORTFOLIO is a portfolio structured such
...Read More
IMPAIRED ASSETS
IMPAIRED ASSETS, in banking, applies to all
...Read More
IMPAIRED GOODWILL
IMPAIRED GOODWILL is the recognition of the
...Read More
IMPAIRMENT
IMPAIRMENT see FRS 11.
IMPAIRMENT OF VALUE
IMPAIRMENT OF VALUE is the permanent decline
...Read More
IMPERSONAL ACCOUNTS
IMPERSONAL ACCOUNTS represents accounts other than Personal
...Read More
IMPERSONAL LEDGER
IMPERSONAL LEDGER see LEDGER.
IMPLEMENTATION OF INTERNAL CONTROL
IMPLEMENTATION OF INTERNAL CONTROL means the auditor
...Read More
IMPLICIT RATE OF INTEREST
IMPLICIT RATE OF INTEREST is when the
...Read More
IMPLICITY
IMPLICITY is something implied or understood although
...Read More
IMPLIED DIVIDEND RATE
IMPLIED DIVIDEND RATE is the basis for calculating
...Read More
IMPOSE
IMPOSE is to set forth authoritatively as
...Read More
IMPOSTA VALORE AGGIUNTO TAX
IMPOSTA VALORE AGGIUNTO TAX (IVA TAX), in
...Read More
IMPREST
IMPREST see PETTY CASH.
IMPREST BASIS
IMPREST BASIS, in cash accounts, means that
...Read More
IMPUTED COSTS
IMPUTED COSTS refer to the cost of
...Read More
IMPUTED VALUE
IMPUTED VALUE is the logical or implicit
...Read More
IN THE BLACK
IN THE BLACK means making money; the
...Read More
IN THE RED
IN THE RED means losing money; the
...Read More
IN-KIND
IN-KIND is the value of goods or
...Read More
IN-THE-MONEY OPTION
IN-THE-MONEY OPTION is an expression used for
...Read More
INBR
INBR see INCURRED BUT NOT REPORTED; could
...Read More
INCLUDIBLE COMPENSATION
INCLUDIBLE COMPENSATION is defined in section 403(b)(3)
...Read More
INCOME
INCOME is the amount of money or
...Read More
INCOME AFTER TAXES
INCOME AFTER TAXES is the net profit earned
...Read More
INCOME APPROACH
INCOME APPROACH is a general way of
...Read More
INCOME CAPITALIZATION
INCOME CAPITALIZATION: First you must determine the
...Read More
INCOME GEARING RATIO
INCOME GEARING RATIO is Interest Expense /
...Read More
INCOME SMOOTHING
INCOME SMOOTHING refers to measures taken to
...Read More
INCOME STATEMENT
INCOME STATEMENT see PROFIT AND LOSS STATEMENT.
INCOME SUMMARY ACCOUNT
INCOME SUMMARY ACCOUNT is the account in
...Read More
INCOME TAX
INCOME TAX is a tax paid on
...Read More
INCOME TAXES PAYABLE
INCOME TAXES PAYABLE is income taxes due
...Read More
INCOME THEORIES
INCOME THEORIES try to identify the real
...Read More
INCOMPATIBLE DUTIES
INCOMPATIBLE DUTIES arise in internal control systems
...Read More
INCOMPETENCE
INCOMPETENCE is lack of physical or intellectual
...Read More
INCORPORATED
INCORPORATED is a legal entity that has
...Read More
INCORPORATION
INCORPORATION is a legal process through which
...Read More
INCORRECT ACCEPTANCE
INCORRECT ACCEPTANCE, in accounting, is the risk the
...Read More
INCORRECT REJECTION
INCORRECT REJECTION, in accounting, is the risk
...Read More
INCREMENTAL
INCREMENTAL is increasing gradually by regular degrees
...Read More
INCREMENTAL COST
INCREMENTAL COST is the increase or decrease
...Read More
INCREMENTAL COST OF CAPITAL
INCREMENTAL COST OF CAPITAL is the weighted
...Read More
INCUR
INCUR is acquiring or getting into something
...Read More
INCURRED BUT NOT REPORTED
INCURRED BUT NOT REPORTED (IBNR), in insurance,
...Read More
INDEFEASIBLE
INDEFEASIBLE not liable to being annulled or
...Read More
INDENTURE
INDENTURE is an agreement between lender and
...Read More
INDEPENDENT AUDIT
INDEPENDENT AUDIT is an examination of financial
...Read More
INDEX OF LEADING ECONOMIC INDICATORS
INDEX OF LEADING ECONOMIC INDICATORS is compiled
...Read More
INDEX STOCK
INDEX STOCK is a security listed on
...Read More
INDEX-LINKED BOND
INDEX-LINKED BOND provides a secure investment in
...Read More
INDICATIVE
INDICATIVE is a stock price quote that is
...Read More
INDIFFERENCE CURVE
INDIFFERENCE CURVE, in microeconomics, an indifference curve
...Read More
INDIFFERENCE POINT
INDIFFERENCE POINT is that point on the
...Read More
INDIRECT COST
INDIRECT COST is that portion of cost
...Read More
INDIRECT SHAREHOLDING
INDIRECT SHAREHOLDING is when one entity directly
...Read More
INDIVIDUAL INVESTOR
INDIVIDUAL INVESTOR is a person that buys or
...Read More
INDUCEMENT
INDUCEMENT is a reward for a specific
...Read More
INDUCTIVE ACCOUNTING THEORY
INDUCTIVE ACCOUNTING THEORY (scientific method) assumes accounting
...Read More
INDUSTRIAL ESPIONAGE
INDUSTRIAL ESPIONAGE or corporate espionage is espionage
...Read More
INDUSTRIAL REVENUE BOND
INDUSTRIAL REVENUE BOND (I.R.B.) is a bond
...Read More
INDUSTRY
INDUSTRY is the people or companies engaged
...Read More
INDUSTRY ANALYSIS
INDUSTRY ANALYSIS includes, but is not limited
...Read More
INELIGIBLE
INELIGIBLE is securities not quoted on the
...Read More
INFERENCE CONTROL
INFERENCE CONTROL is a control used in
...Read More
INFLATION
INFLATION is an increase in the general
...Read More
INFLATION ACCOUNTING
INFLATION ACCOUNTING is a system of accounting
...Read More
INFLATION ADJUSTMENT
INFLATION ADJUSTMENT is whenever any figure is
...Read More
INFLATION HEDGE
INFLATION HEDGE is a defensive investment that protects
...Read More
INFLATION RISK
INFLATION RISK is the risk that total return
...Read More
INFORMATION / INFORMATIONAL RETURN
INFORMATION / INFORMATIONAL RETURN is one of
...Read More
INFORMATION THEORY
INFORMATION THEORY is a branch of mathematics
...Read More
INFRASTRUCTURE
INFRASTRUCTURE is the resources (as personnel, buildings,
...Read More
INHERENT LIMITATION
INHERENT LIMITATION is whether the potential effectiveness
...Read More
INHERENT RISK
INHERENT RISK, generally, it is the risk
...Read More
INHERITANCE TAX
INHERITANCE TAX is a tax charged on
...Read More
INITIAL TERM
INITIAL TERM is normally the first time
...Read More
INITIATE
INITIATE is to set going by taking
...Read More
INITIATIVE
INITIATIVE is a key action program developed
...Read More
INPUT CONTROLS
INPUT CONTROLS are computer controls designed to
...Read More
INPUT VAT
INPUT VAT is the VAT on a
...Read More
INQUIRE / INQUIRY
INQUIRE / INQUIRY is to ask questions
...Read More
INSERTION ORDER
INSERTION ORDER, in marketing, is an agreement
...Read More
INSIDE INFORMATION
INSIDE INFORMATION is the information which the
...Read More
INSIDE MARKET
INSIDE MARKET is the highest bid and
...Read More
INSIDER TRADING
INSIDER TRADING is the trading, primarily of
...Read More
INSIDERS
INSIDERS are all persons who come into
...Read More
INSOLVENCY
INSOLVENCY occurs when a business is unable
...Read More
INSPECT / INSPECTION
INSPECT / INSPECTION, during an audit, is
...Read More
INSTALLATION
INSTALLATION is 1. the act of installing
...Read More
INSTALLMENT AGREEMENT
INSTALLMENT AGREEMENT see INSTALLMENT SALE.
INSTALLMENT SALE
INSTALLMENT SALE is selling property and receiving
...Read More
INSTITUTIONAL INVESTOR
INSTITUTIONAL INVESTOR is a bank, mutual fund,
...Read More
INSURABLE EARNINGS
INSURABLE EARNINGS, as it pertains to unemployment
...Read More
INSURANCE BROKER
INSURANCE BROKER is a specialized broker who
...Read More
INSURANCE CLAIM
INSURANCE CLAIM is a written notification to
...Read More
INTANGIBLE ASSET
INTANGIBLE ASSET is an asset that is
...Read More
INTANGIBLE ASSETS
INTANGIBLE ASSETS are non-physical assets (such as
...Read More
INTANGIBLES (NET)
INTANGIBLES (NET) are intangible assets, including goodwill,
...Read More
INTEGRATED FINANCIAL MODEL
INTEGRATED FINANCIAL MODEL is normally a spreadsheet
...Read More
INTEGRATED LEDGER
INTEGRATED LEDGER see ENTERPRISE RESOURCE PLANNING.
INTEGRATED TEST FACILITY
INTEGRATED TEST FACILITY is where a fictitious
...Read More
INTEGRITY
INTEGRITY is consistent adherence to an ethical
...Read More
INTELLECTUAL CAPITAL
INTELLECTUAL CAPITAL Intellectual capital bundles knowledge resources
...Read More
INTELLECTUAL CAPITAL STATEMENT
INTELLECTUAL CAPITAL STATEMENT (ICS) provides: a. Insights
...Read More
INTELLECTUAL PROPERTY
INTELLECTUAL PROPERTY is intangible property that is
...Read More
INTENSITY DRIVERS
INTENSITY DRIVERS are used to directly charge
...Read More
INTERCOMPANY or INTERCORPORATE
INTERCOMPANY or INTERCORPORATE means occurring between companies.
INTEREST
INTEREST, in law, is a right or
...Read More
INTEREST COVERAGE
INTEREST COVERAGE is a ratio which indicates
...Read More
INTEREST DATES
INTEREST DATES are the dates on which
...Read More
INTEREST EARNINGS
INTEREST EARNINGS is amounts from interest on
...Read More
INTEREST EXPENSE
INTEREST EXPENSE is the cost of borrowing
...Read More
Interest Income - non-op.
INTEREST INCOME - NON-OPERATING is interest income generated
...Read More
INTEREST INCOME - NON-OPERATING
INTEREST INCOME - NON-OPERATING is interest income
...Read More
INTEREST ONLY
INTEREST ONLY (IO),in securities, is the interest only
...Read More
INTEREST PAYABLE
INTEREST PAYABLE see PAYABLE.
INTEREST RATE
INTEREST RATE is the rate of interest
...Read More
INTEREST RATE RISK
INTEREST RATE RISK results from increases and decreases
...Read More
INTEREST RATE SWAP
INTEREST RATE SWAP (IRS) is a contractual
...Read More
INTEREST RATE SWAPTION
INTEREST RATE SWAPTION is an option on
...Read More
INTEREST-BEARING
INTEREST-BEARING means paying interest.
INTERESTED PARTY
INTERESTED PARTY is any person that has
...Read More
INTERFUND LOAN
INTERFUND LOAN is an authorized (usually) short
...Read More
INTERIM AUDIT
INTERIM AUDIT is an audit conducted during
...Read More
INTERIM DIVIDEND
INTERIM DIVIDEND is the declaration and payment
...Read More
INTERIM EARNINGS
INTERIM EARNINGS see INTERIM STATEMENT.
INTERIM STATEMENT
INTERIM STATEMENT is a financial report covering
...Read More
INTERMEDIARY
INTERMEDIARY is the person or institution empowered
...Read More
INTERMEDIATION COST
INTERMEDIATION COST, in finance, is the cost
...Read More
INTERNAL
INTERNAL is inside the country, e.g. a
...Read More
INTERNAL AUDIT
INTERNAL AUDIT is an independent appraisal function
...Read More
INTERNAL AUDITOR
INTERNAL AUDITOR is an auditor who works
...Read More
INTERNAL CONTROL SYSTEM
INTERNAL CONTROL SYSTEM is a formalized system
...Read More
INTERNAL CONTROL WEAKNESS
INTERNAL CONTROL WEAKNESS is a defect in
...Read More
INTERNAL CONTROLS
INTERNAL CONTROLS include policies and procedures that
...Read More
INTERNAL RATE OF RETURN
INTERNAL RATE OF RETURN (IRR) is the
...Read More
INTERNAL REVENUE
INTERNAL REVENUE, if governmental, is money collected
...Read More
INTERNALLY GENERATED
INTERNALLY GENERATED refers to the creation of
...Read More
INTERNATIONAL ACCOUNTING
INTERNATIONAL ACCOUNTING is the international aspects of
...Read More
INTERNATIONAL ACCOUNTING STANDARDS
INTERNATIONAL ACCOUNTING STANDARDS (IAS) see INTERNATIONAL FINANCIAL
...Read More
INTERNATIONAL ACCOUNTING STANDARDS BOARD
INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB), based in
...Read More
INTERNATIONAL FINANCIAL REPORTING STANDARDS
INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS), often known
...Read More
INTERNATIONAL FUND
INTERNATIONAL FUND is a (mutual) fund that
...Read More
INTERPERIOD EQUITY
INTERPERIOD EQUITY is a government's obligation to
...Read More
INTERPERIOD TAX ALLOCATION
INTERPERIOD TAX ALLOCATION is the process of
...Read More
INTERSEGMENT REVENUE
INTERSEGMENT REVENUE is revenue generated within a
...Read More
INTI (INTIS)
INTI (INTIS) is a currency of Peru.
INTRACOMPANY
INTRACOMPANY means occurring within or taking place
...Read More
INTRINSIC VALUE
INTRINSIC VALUE, generally, is the value of
...Read More
INTRODUCTORY PARAGRAPH
INTRODUCTORY PARAGRAPH, in an auditor's report, is
...Read More
INVENTORY
INVENTORY for companies: includes raw materials, items
...Read More
INVENTORY ACCUMULATION
INVENTORY ACCUMULATION is a buildup of inventory
...Read More
INVENTORY AND PURCHASES BUDGET
INVENTORY AND PURCHASES BUDGET represents what a
...Read More
INVENTORY LOAN
INVENTORY LOAN is a loan that is
...Read More
INVENTORY OBSOLESCENCE
INVENTORY OBSOLESCENCE is when inventory is no
...Read More
INVENTORY PROFITS
INVENTORY PROFITS is a capital-gains-like element in
...Read More
INVENTORY SHRINK
INVENTORY SHRINK, as used in retail, is
...Read More
INVENTORY SHRINKAGE
INVENTORY SHRINKAGE is a reduction in the
...Read More
INVENTORY TAG
INVENTORY TAG is a tag attached to
...Read More
INVENTORY TRANSFER
INVENTORY TRANSFER can be a process by
...Read More
INVENTORY TURNOVER
INVENTORY TURNOVER is a ratio that shows
...Read More
INVENTORY TURNS (Period Average)
INVENTORY TURNS (Period Average) measures the average
...Read More
INVENTORY TURNS (Period End)
INVENTORY TURNS (Period End) measures the ending
...Read More
INVENTORY VALUATION
INVENTORY VALUATION is the process of assigning
...Read More
INVENTORY VARIANCE
INVENTORY VARIANCE see VARIANCE.
INVERSE
INVERSE is the opposite or reverse. An
...Read More
INVERSE FLOATING RATE
INVERSE FLOATING RATE is a security that
...Read More
INVESTED CAPITAL
INVESTED CAPITAL is the sum of equity
...Read More
INVESTED CAPITAL NET CASH FLOWS
INVESTED CAPITAL NET CASH FLOWS is those
...Read More
INVESTEE
INVESTEE is the legal entity into which
...Read More
INVESTMENT
INVESTMENT is the purchase of real property,
...Read More
INVESTMENT BANKER
INVESTMENT BANKER is an underwriter who serves
...Read More
INVESTMENT CAPITAL
INVESTMENT CAPITAL is capital realized from issuance
...Read More
INVESTMENT CENTER
INVESTMENT CENTER is the responsibility center within
...Read More
INVESTMENT EXPENSE
INVESTMENT EXPENSE is any cost of investment
...Read More
INVESTMENT GRADE
INVESTMENT GRADE, in securities, is a high credit
...Read More
INVESTMENT HOLDING COMPANY
INVESTMENT HOLDING COMPANY, generally, is to hold
...Read More
INVESTMENT MANAGER
INVESTMENT MANAGER is an individual, firm, or
...Read More
INVESTMENT OPPORTUNITY SET
INVESTMENT OPPORTUNITY SET is a graphical depiction
...Read More
INVESTMENT RISK
INVESTMENT RISK is the degree of uncertainty
...Read More
INVESTMENT TAX CREDIT
INVESTMENT TAX CREDIT is a tax credit
...Read More
INVESTMENT TRUST
INVESTMENT TRUST is a company that invests
...Read More
INVESTMENT TURNOVER
INVESTMENT TURNOVER is a profitability measure used
...Read More
INVESTMENT VALUE
INVESTMENT VALUE is the value to a
...Read More
INVESTORS' COMPENSATION SCHEME
INVESTORS' COMPENSATION SCHEME is a statutory scheme
...Read More
INVISIBLE INCOME
INVISIBLE INCOME is foreign income from sources
...Read More
INVOICE
INVOICE is a detailed list of goods
...Read More
INVOICE, COMMERCIAL
INVOICE, COMMERCIAL is a legal document that
...Read More
INVOICE, CONSULAR
INVOICE, CONSULAR is an invoice stamped or
...Read More
IOU
IOU is an informal debt instrument in
...Read More
IPO
IPO (INITIAL PUBLIC OFFERING) is the first
...Read More
IRC
IRC is Internal Revenue Code of 1986 (formerly 1954).
IRCA
IRCA is International Register of Certified Auditors.
IRD
IRD, dependent upon usage, can mean Interest
...Read More
IRR
IRR see INTERNAL RATE OF RETURN.
IRRELEVANT COST
IRRELEVANT COST, in managerial accounting decision-making situations,
...Read More
IRREVOCABLE LETTER OF CREDIT
IRREVOCABLE LETTER OF CREDIT is a letter
...Read More
IRS
IRS is Internal Revenue Service; also see
...Read More
ISB
ISB is the Independence Standards Board.
ISO
ISO is Incentive Stock Option.
ISSUE
ISSUE, in securities, is stock or bonds
...Read More
ISSUER
ISSUER is an entity that borrows money through
...Read More
ISV
ISV can mean: Independent Software Vendor, Independent
...Read More
ITC
ITC is International Trade Commission, Investment Tax
...Read More
ITEMIZED DEDUCTIONS
ITEMIZED DEDUCTIONS is amounts paid by an
...Read More
ITEMIZED STATEMENT
ITEMIZED STATEMENT is a record or transmittal
...Read More
IVA TAX
IVA TAX see IMPOSTA VALORE AGGIUNTO TAX.
There are
238
accounting terms that start with
'I'
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