| خیر | انگلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 166 | imputed interest rate: an estimated interest rate that is used when the stated rate is significantly different from the market rate. | - | - | حسابداری |
| 167 | implicit interest rate: the interest rate that is included in a financial contract but is not explicitly stated; arises when a sum of money is borrowed with a promise to pay back an amount more than originally received. Implicit interest rate can be determined using present value methods. | - | - | حسابداری |
| 168 | impairment: a reduction in the value of an asset below its carrying amount. | - | - | حسابداری |
| 169 | IFRS: International Financial Reporting Standards | - | - | حسابداری |
| 170 | IASB: International Accounting Standards Board | - | - | حسابداری |
| 171 | holding gain or loss: unrealized gain or loss arising from increases or decreases to the fair value of an asset; will be realized when the asset is sold. | - | - | حسابداری |
| 172 | holding costs: also called the inventory carrying costs; total costs that are incurred from storing unsold inventory; includes costs related to the warehouse (insurance, depreciation, security), costs related to the goods (shrinkage, insurance, labour and spoilage) and financing costs of the funds used to procure the goods. | - | - | حسابداری |
| 173 | high-low method: a simple method for separating a mixed cost into its variable and fixed components using the highest and lowest activity points on the expense line. The change in total costs is divided by the change between the lowest and highest activity levels to determine the variable cost per unit. The variable cost per unit is then applied to one of the two points used to determine the amount of fixed cost. | - | - | حسابداری |
| 174 | held-to-maturity (HTM) securities: debt securities that are purchased with the intention of being held to maturity; provides a steady stream of income as opposed to gains from market appreciation. Because shares have no maturity, they are not considered to be HTM securities. | - | - | حسابداری |
| 175 | generally accepted accounting principles (GAAP): a set of general standards that outlines rules, procedures and guidelines that are followed by accountants in the preparation and presentation of financial statements. | - | - | حسابداری |
| 176 | gain on sale of investments: arises when the proceeds from the sale of the investment exceeds the carrying amount of the investment on the date of the sale. | - | - | حسابداری |
| 177 | gain on disposal of assets: arises when the proceeds from the sale of an asset exceed its carrying amount at the time of the sale. | - | - | حسابداری |
| 178 | gain on retirement of bonds: arises when bonds are redeemed or retired before the maturity date. A gain is recognized if the proceeds are more than the carrying amount of the bond. | - | - | حسابداری |
| 179 | future value of an annuity: the value of a series of regular payments at a future date, assuming a specific discount rate (interest rate). If the regular payments are made at the end of each period, it is an ordinary annuity; if the payments are made at the beginning of each period, it is an annuity due. | - | - | حسابداری |
| 180 | fully depreciated: describes an asset with a carrying amount equal to the residual value (or zero if there is no residual value). | - | - | حسابداری |