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  • Iia

    , iia is institute of internal auditors.
  • Ima

    , ima, in accounting, refers to the institute of management accountants.
  • Imad

    , imad, dependent upon usage, is input messaging accountability data: a time stamp that is assigned to a fedwire message when it is processed by the federal...
  • Image processing systems

    , image processing systems scan documents into electronic images for storage. reference and source documents should not be retained after conversion.
  • Imf

    , imf is international monetary fund.
  • Immediate family

    , immediate family is a husband or wife; natural or adoptive parent; child, or sibling; stepparent, stepchild, stepbrother or stepsister; father-in-law,...
  • Immunized portfolio

    , immunized portfolio is a portfolio structured such that the duration equals the duration of the investor's liabilities. the assets in the portfolio are...
  • Impaired assets

    , impaired assets, in banking, applies to all problem assets which banks hold, and is not limited to problem loans. in addition to loans, it also captures...
  • Impaired goodwill

    , impaired goodwill is the recognition of the reduction in value of the intangible asset known as goodwill.
  • Impairment of value

    , impairment of value is the permanent decline in the value of an asset. the entry is to debit the loss account and credit the asset for the loss in utility....
  • Impersonal accounts

    , impersonal accounts represents accounts other than personal accounts. this may be sub-classified into: a. real accounts, e.g. asset account; and, 2....
  • Impersonal ledger

    , impersonal ledger see ledger .
  • Implementation of internal control

    , implementation of internal control means the auditor determines that the relevant controls exist and that the entity is using them.
  • Implicit rate of interest

    , implicit rate of interest is when the stated interest rate is not indicative of the market rate at the time a note is negotiated, the value of the asset...
  • Implicity

    , implicity is something implied or understood although not directly expressed.
  • Implied dividend rate

    , implied dividend rate is the basis for calculating yields on adjustable-rate preferreds; assumes that the dividend rate will remain the same as...
  • Imposta valore aggiunto tax

    , imposta valore aggiunto tax (iva tax), in italy, like most other european countries, italy imposes a value added tax (vat) on most goods and services...
  • Imprest basis

    , imprest basis, in cash accounts, means that the exact amount of fund expenditures is replaced periodically.
  • Imputed costs

    , imputed costs refer to the cost of an asset, service, or company that is not physically recorded in any accounts but is implicit in the product.
  • Imputed value

    , imputed value is the logical or implicit value that is not recorded in any accounts, e.g., in the projection of annual figures, values are imputed for...
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