Глоссарий

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Government business enterprise

Government grant

Governmental auditing standards

Grade

Grant related to assets

Grant related to income

Gross / net representation

Gross investment in the lease

Gross margin

Gross profit

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

Gross turnover

Group

Group administration (employee benefit) plan

Group financial statements/accounts

Group of biological assets

Guaranteed residual value

Hash total

Hedge

Hedge accounting

Hedge effectiveness

Hedged item

Hedging

Hedging instrument

Held-to-maturity investment

Hire-purchase contract

Historical cost

Historical cost accounting

Holding company

Host bond

Host contract

Hurdle rate

Hyperinflation

Hypothecation

IBNR (incurred but not reported)

Identifiable assets and liabilities

Identifying

Immaterial (item)

Immediate family

Impairment


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