Глоссарий

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Negative assurance

Negative goodwill

Net assets

Net assets available for benefits

Net cash

Net cash investment

Net current assets

Net deficit

Net equity

Net income

Net investment in a foreign entity

Net investment in a lease

Net loss

Net profit

Net purchases

Net realisable value

Net revenue approach ( to unit-of-production depreciation)

Net sales

Net selling price

Net surplus

Neutrality

No entry

Non-cancellable lease

Non-cash charges and credits

Non-cash item

Non-current

Non-current liability

Non-operating interest

Non-producing reserves

Non-sampling risk

Noncommercial property

Noncompliance

Noncontrolling interest

Normal capacity of production facilities

Normal surplus-deficit

Notes payable

Notes to the accounts

Notional amount

Novation/assumption reinsurance

Objectivity


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