IMA Definition

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IMA, in accounting, refers to the Institute of Management Accountants.

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MODIFIED INTERNAL RATE OF RETURN is the rate of return which equates the initial investment with the terminal value, where the terminal value is the future value of the cash inflows compounded at the required rate of return (the opportunity cost of capital).

VIABILITY, in economics, is the capability of developing and surviving as a relatively independent social, economic or political unit.

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