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IBNR (incurred but not reported)

Identifiable assets and liabilities

Identifying

Immaterial (item)

Immediate family

Impairment

Impairment loss

Imparity principle

Improved recovery projects

Imputed rate of interest

Inception of the lease

Incidental (indirect) acquisition costs

Income

Income and expenditure account

Income distributions to owners

Income statement

Income statement liability method

Income tax expense

Incoming auditor

Incorrect acceptance

Incorrect rejection

Incremental borrowing rate of interest (lessee's)

Incremental sale

Indemnity reinsurance

Independence

Independent foreign operation

Indexed contract

Indicated mineral resources (reserves)

Indirect method

Individual accounts

Individual evaluation concept

Industry and geographical segments

Industry segment

Inferred mineral resources

Inherent limitation

Inherent risk

Initial disclosure event (for a discontinuing operation)

Inquiry

Inspection

Instalment sale


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