Глоссарий

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Integrated enterprise

Integrity

Intercompany balances (transactions)

Interest cost (for an employee benefit plan)

Interest expense

Interest in joint venture

Interest payable

Interest rate implicit in a lease

Interest rate risk

Interim financial reporting / statements / information

Interim period

Internal audit department

Internal auditing

Internal auditor

Internal control questionnaire

Internal control system

Internal control weakness

International Accounting Standards (IAS)

International Accounting Standards Board (IASB)

International Financial Reporting Standards (IFRS)

International Standards of Auditing

Intracompany balance

Introductory paragraph

Inventories

Invest rate risk

Investee

Investigation

Investment

Investment activities

Investment object

Investment property

Investment securities

Investment-linked contract

Investments held to maturity

Investor

Investor in a joint venture

Invoice

Item

Joint control

Joint operating agreement


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