| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 151 | indirect labour: labour costs that cannot be traced directly to a specific product. | - | - | حسابداری |
| 152 | indirect cost: a cost that cannot be traced directly to the cost object (e.g. company president's salary); indirect costs must be assigned or allocated to the related item. | - | - | حسابداری |
| 153 | indenture: a legal document that outlines the terms of an agreement or contract between two parties requiring actions by one or both parties that cannot be avoided. | - | - | حسابداری |
| 154 | incurred cost: the cost arising from a company's consumption of an asset; requires a transfer of assets (cash or other asset) or the recognition of a liability. | - | - | حسابداری |
| 155 | incremental revenue: also called differential revenue; refers to the additional (extra) revenue earned by undertaking a specific activity (e.g. processing further). | - | - | حسابداری |
| 156 | incremental cost: also called differential cost; refers to the additional (extra) cost incurred by undertaking a specific activity (e.g. producing one more unit). | - | - | حسابداری |
| 157 | imputed interest rate: an estimated interest rate that is used when the stated rate is significantly different from the market rate. | - | - | حسابداری |
| 158 | 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 |
| 159 | impairment: a reduction in the value of an asset below its carrying amount. | - | - | حسابداری |
| 160 | IFRS: International Financial Reporting Standards | - | - | حسابداری |
| 161 | IASB: International Accounting Standards Board | - | - | حسابداری |
| 162 | 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 |
| 163 | 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 |
| 164 | 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 |
| 165 | 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 |
