| نه | انګلیسی | فارسی | پشتو | مضمون |
|---|---|---|---|---|
| 256 | insolvent: a company is considered insolvent when it is unable to pay its debts using all the assets that are owned. | - | - | حسابداری |
| 257 | indirect method of the statement of cash flows: a method of preparing the statement of cash flows by first converting operating results from an accrual basis to a cash basis; involves adjusting net income by any changes in the balance sheet accounts to determine cash flows from operations. | - | - | حسابداری |
| 258 | indirect materials: material costs that cannot be traced directly to a specific product. | - | - | حسابداری |
| 259 | indirect labour: labour costs that cannot be traced directly to a specific product. | - | - | حسابداری |
| 260 | 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 |
| 261 | 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 |
| 262 | 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 |
| 263 | incremental revenue: also called differential revenue; refers to the additional (extra) revenue earned by undertaking a specific activity (e.g. processing further). | - | - | حسابداری |
| 264 | 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 |
| 265 | imputed interest rate: an estimated interest rate that is used when the stated rate is significantly different from the market rate. | - | - | حسابداری |
| 266 | 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 |
| 267 | impairment: a reduction in the value of an asset below its carrying amount. | - | - | حسابداری |
| 268 | IFRS: International Financial Reporting Standards | - | - | حسابداری |
| 269 | IASB: International Accounting Standards Board | - | - | حسابداری |
| 270 | 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 |