Incremental borrowing rate

The rate of interest the lessee would have to pay on a similar lease or, if that is not determinable, the rate that, at the inception of the lease, the lessee would incur to ...

lessee’s incremental borrowing rate of interest

Financial services; Accountancy

The rate of interest the lessee would have to pay on a similar lease or, if that is not determinable, the rate that, at the inception of the lease, the lessee would incur to ...

share a term with millions

Accounting; Auditing

Share a term with millions of users around the world and increase your online visibility.Share a term with millions of users around the world and increase your online ...

define1

Accounting; Auditing

Share a term with millions of users around the world and increase your online visibility.Share a term with millions of users around the world and increase your online ...

segregation of duties

Accounting; Auditing

means assigning different people the responsibilities of authorizing transactions, recording transactions, and maintaining custody of assets. Segregation of duties reduces the ...

revenue cycle

Accounting; Auditing

The portion of a company that fills customer orders, accounts for receivables, and collects those receivables.

self-checking digit

Accounting; Auditing

An extra digit is added to a number. The extra digit is computed from the other digits in the number. The computer program can then check input by recomputing and comparing the ...

review

Accounting; Auditing

To examine again. The overall review of audit documentation is completed after field work. A peer review is a practice monitoring program in which audit documentation of one CPA ...