Глоссарий Accounting, Audit & Finance Glossary, english-russian Глоссарий
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
Insurable interest
Insurance contract
Insurance expenses
Insured event
Intangible asset
Integral foreign operation
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