Accounting Terminology by Griffin Michael P;

Author:Griffin, Michael P;
Language: eng
Format: epub
Tags: Keywords
Publisher: BarCharts, Inc.

H

held-to-maturity securities: Investments in debt securities that management intends and has the ability to hold until maturity.

historical cost: The cost used to record the activities and transactions of a company. Historical cost is a verifiable item and provides an objective basis for valuation.

I

IFRS: See international financial reporting standards.

impairment: A decrease in the value of a long-term asset to an amount that is less than the amount shown under the cost principle.

improvements: Expenditures that increase the productive life, increase operational efficiency, or expand the capacity of an asset. Improvements are increases in assets. EX:A company installs a new engine in a truck that will add at least four years to the life of the truck and will increase the miles per gallon.

Download

Copyright Disclaimer:
This site does not store any files on its server. We only index and link to content provided by other sites. Please contact the content providers to delete copyright contents if any and email us, we'll remove relevant links or contents immediately.