G-H-I - Webketoan - Tư vấn kế toán online

G-H-I

gains

general purpose financial statements

going concern

goodwill

government

government assistance

government grants

government-related entity

grant date

grants related to assets

grants related to income

gross investment in the lease

group

group administration (employee benefit) plans

group of biological assets

guaranteed benefits

guaranteed element

guaranteed residual value

harvest

hedge effectiveness

hedged item

hedging instrument

held for trading

highly probable

hire purchase contract

historical cost

Horizontal analysis

hyperinflation

identifiable

impairment loss

impracticable

imputed rate of interest

inception of a lease

income

Incremental analysis

incremental borrowing rate of interest (lessee’s)

Indirect method

indirect method of reporting cash flows from operating activities

initial direct costs

insurance asset

insurance contract

insurance liability

insurance risk

insured event

insurer

intangible asset

interest cost (for an employee benefit plan)

interest rate implicit in the lease

interest rate risk

interim financial report

interim period

Internal rate of return

International Financial Reporting Standards (IFRSs)

intrinsic value

inventories

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Investing activities

investing activities

Investment center

investment property

investor in a joint venture