The Investment Services Directive (ISD) was an essential regulatory framework in the European Union (EU) that laid the groundwork for the Markets in Financial Instruments Directive (MiFID), fostering a harmonized approach to investment services.
Understanding the Investment Tax Credit (ITC), a tax incentive in the USA that allows businesses to offset part of the cost of a depreciable asset against their income tax in the year of purchase.
An in-depth look into Investment Trusts, their history, types, key events, advantages, and applications in financial management.
An investment trust is a company that invests its shareholders' funds in a portfolio of securities, providing diversification and professional management to investors.
An investment vehicle is a product used by investors to gain positive returns. This encompasses a range of assets including mutual funds, ETFs, and more, allowing for diversification and strategic allocation.
An in-depth exploration of investment-grade bonds, including their historical context, types, significance, and key considerations in financial markets.
Comprehensive exploration of measures and regulations designed to safeguard investors from fraud and malpractice.
Investor Relations (IR) is a strategic management responsibility that integrates finance, communication, marketing, and securities law compliance to enable effective two-way communication with the financial community.
Investor sentiment refers to the overall attitude of investors toward market conditions, which can significantly impact the behavior of financial markets. This entry explores its definitions, types, measurements, and implications.
Invisible assets, also known as intangible assets, are non-physical assets that add value to a company. Learn about their types, examples, and significance in this comprehensive guide.
An in-depth exploration of the invisible balance, which accounts for the trade of services like transport, tourism, and consultancy, and its impact on the economy.
Earnings from international transactions involving services like insurance, banking, shipping, tourism, and accountancy.
The concept of the 'Invisible Hand' introduced by Adam Smith highlights how self-interest in a free-market economy leads to economic prosperity and efficient resource allocation, without the need for central coordination.
Invisibles refer to international trade in services, encompassing a broad range of non-physical goods including financial services, tourism, education, and consultancy. This term differentiates from tangible goods in global trade.
An Invitation for Bid (IFB) is a formal method used in public procurement to solicit bids for goods or services. Detailed information about the IFB's structure, applications, and notable considerations are provided.
An Invitation to Bid (ITB) is a formal invitation issued by entities to solicit bids for a contract, typically used in the procurement process.
A formal invitation to submit a bid for a project or service, detailing historical context, categories, key events, importance, examples, and more.
A comprehensive overview of 'Invitation to Treat' in the context of contract law, including its types, historical context, key events, examples, and related terms.
A comprehensive guide to understanding invoices, their history, types, key components, and importance in business.
Invoice discounting is a form of debt discounting where businesses sell their invoices to a factoring house at a discount for immediate cash. This service provides quick access to funds without involving sales accounting and debt collection.
A detailed exploration of Invoice IDs, their importance in business transactions, and their unique role in financial documentation.
An invoice number is a unique identifier assigned to a specific billing document to track and manage financial transactions.
A comprehensive guide on Invoice Price, covering its definition, types, historical context, and applicability.
Comprehensive guide on Invoice Status, covering types, examples, contexts in billing documents, and relation to paid status.
Understand the distinctions between Invoices and Vouchers, including their definitions, purposes, and applications in business transactions.
An in-depth guide to the process of billing customers for products or services, including historical context, methods, key considerations, examples, and related terms.
Involuntary foreclosure occurs when a lender initiates legal proceedings due to non-payment by the borrower, which can lead to the borrower's eviction.
An exploration of involuntary unemployment, examining its causes, historical context, key theories, implications, and related economic concepts.
A comprehensive examination of involuntary unemployment, exploring its causes, types, key events, implications, models, and solutions.
Involvement in real estate transactions, specifically Trust Deeds and Quitclaim Deeds, refers to the roles and interactions of various parties such as trustor, beneficiary, trustee, grantor, and grantee.
An in-depth exploration of inward investment, including its historical context, categories, significance, and related terms.
An Ionizer is a device used to neutralize static charges through the emission of ions. This comprehensive article covers its historical context, types, key events, detailed explanations, and much more.
An in-depth exploration of Integrated Office Systems (IOS), covering its historical context, types, importance, applicability, key events, and more.
IOSCO, or the International Organization for Securities Commissions, plays a crucial role in developing and promoting global securities regulation standards to protect investors and ensure fair markets.
Explore the role, history, structure, and significance of IOSCO, the International Organization of Securities Commissions, which unites global securities regulators.
The Internet of Things (IoT) is a network of interconnected devices that communicate and exchange data over the internet, transforming everyday objects into smart devices.
Explore the differences between the Internet of Things (IoT) and the Industrial Internet of Things (IIoT). Learn their definitions, historical context, key events, applications, and more.
An IOU is an informal document acknowledging debt. It is a written promise to pay back money owed, but it does not qualify as a legally binding contract.
The Internet Protocol (IP) is vital for the routing of data across the internet, working in conjunction with the Transmission Control Protocol (TCP) to ensure efficient and reliable communication.
An IP Address is a unique identifier assigned to each device connected to a network, enabling communication and data transfer across the internet or local networks.
Intellectual Property Licensing involves granting permission to use intellectual property such as patents, trademarks, copyrights, or trade secrets under specific terms and conditions.
A comprehensive exploration of IP Telephony, detailing its historical context, various categories, key events, and significance in modern communication.
The Intergovernmental Panel on Climate Change provides scientific assessments on climate change to inform UNFCCC policies.
The first sale of stock by a private company to the public.
An Initial Public Offering (IPO) is the process by which a private company offers its shares to the public for the first time, transforming it into a publicly-traded company. This article provides a comprehensive understanding of IPOs including historical context, types, key events, and their importance in the financial world.
A comprehensive guide to understanding the International Public Sector Accounting Standards (IPSA), its significance in public sector financial reporting, and its key principles.
The International Public Sector Accounting Standards Board (IPSASB) develops and issues International Public Sector Accounting Standards (IPSAS), which are designed to improve the quality, consistency, and transparency of financial reporting in the public sector.
Comprehensive coverage of the International Public Sector Accounting Standards Board (IPSASB), its history, importance, standards, and applicability.
IR35 is a regulation introduced in the Finance Act 2000 in the United Kingdom to combat tax avoidance by individuals supplying services to clients via an intermediary. This rule ensures that such individuals are taxed as employees rather than as self-employed, leading to necessary PAYE deductions and National Insurance contributions.
An in-depth look at Individual Retirement Accounts (IRAs), a type of tax-advantaged savings tool designed for individuals to save for retirement.
Individual Retirement Accounts (IRAs) are personal retirement accounts that offer tax advantages but do not include employer contributions. This article covers their historical context, types, key events, detailed explanations, applicability, and more.
Comprehensive coverage of the Internal Revenue Code, its historical context, key provisions, implications, and related financial and legal frameworks.
The Internal Revenue Code (IRC) is the comprehensive set of federal tax laws that dictate tax policy, tax computations, tax collections, and enforcement protocols in the United States. This critical financial framework ensures uniform compliance and integrity in the federal taxation system.
Detailed examination of IRC Section 2503(e), a U.S. tax code provision detailing the laws around qualified transfers.
A comprehensive overview of IRC Section 409A, which regulates the treatment of deferred compensation in the U.S. tax code.
Comprehensive overview of the Insurance Regulatory and Development Authority of India (IRDAI), including its history, functions, regulations, importance, and impact on the insurance sector in India.
Iridium is a dense, hard, brittle, and corrosion-resistant metal, part of the platinum group. It is used in high-temperature materials, electronics, and medical devices due to its exceptional properties.
An in-depth guide to understanding the Iron Condor, an advanced options trading strategy that combines a strangle with a bear call spread and a bull put spread.
IRQ stands for Interrupt Request Line, a signal pathway utilized by hardware devices to communicate with the CPU for processing requirements and handling events.
An in-depth examination of the Internal Rate of Return (IRR), covering its definition, historical context, importance, examples, related terms, and more.
A detailed comparison between Internal Rate of Return (IRR) and Modified Internal Rate of Return (MIRR), highlighting their definitions, applications, and key differences.
A comprehensive exploration of irrational behavior, examining actions that deviate from rational decision-making, driven by emotions or cognitive biases.
An in-depth exploration of irrational numbers, their history, types, importance, examples, and related terms.
Irreconcilable Differences refer to grounds for no-fault divorce where the marriage cannot be repaired.
A detailed explanation of irrecoverable input VAT, its types, importance, applicability, related terms, and more.
An irredeemable security is a financial instrument that lacks a redemption date, providing perpetual interest payments without repayment of the principal.
Irregular components refer to random variations in data that cannot be attributed to trend or seasonal effects. These variations are unpredictable and occur due to random events.
Irregular Variation refers to random or unpredictable movements in data, significant in statistical analysis and time series forecasting.
An in-depth exploration of Irregular Warfare, its history, types, key events, methodologies, importance, and implications in contemporary geopolitics.
A comprehensive examination of irregularities, their historical context, types, key events, and importance across various fields.
Irrelevant costs are expenses that do not change with a decision. Understanding these costs helps businesses focus on pertinent financial data for effective decision-making.
Irretrievable Breakdown refers to the fundamental incompatibility of a marriage, where the marriage relationship has deteriorated beyond repair.
An in-depth look into the concept of irrevocability, its historical context, key events, importance, and real-world applications in various fields.
An in-depth exploration of irrevocable beneficiaries, their implications in various financial and legal contexts, including historical context, types, key events, and practical applications.
A comprehensive article on Irrevocable Credit, detailing its historical context, types, key events, detailed explanations, importance, applicability, and related terms.
An Irrevocable Letter of Credit is a financial document issued by a bank guaranteeing a buyer’s payment to a seller, ensuring the seller receives payment under specified conditions.
The IRS is the federal agency responsible for tax collection and enforcement of tax laws in the United States.
The IRS is the U.S. federal agency responsible for tax collection and tax law enforcement.
An in-depth review by the IRS of an individual's or organization's accounts and financial information to ensure that all information is accurately reported according to tax laws.
IRS e-file is the electronic system used by the Internal Revenue Service (IRS) for the digital submission of tax returns. Emphasizing speed and accuracy, the IRS e-file allows taxpayers to submit their returns electronically, reducing the need for paper-based filing and expediting the tax processing cycle.
IRS Form 1040 is the standard federal income tax form used by individuals to file their annual tax returns in the United States. This form details an individual's income, deductions, credits, and tax liability for the year.
IRS Form 1116 is used by U.S. taxpayers to calculate and claim the Foreign Tax Credit for income taxes paid or accrued to foreign countries or U.S. possessions.
IRS Form 2350 is used by U.S. citizens and resident aliens living outside the U.S. to request an extension for filing their tax return if they expect to qualify for special tax treatment.
IRS Form 709 is used to report gift tax and generation-skipping transfer tax to the IRS. Learn about its purpose, requirements, and usage.
An essential form used by Limited Liability Companies (LLCs) to elect classification as a corporation for federal tax purposes, thus changing their default tax treatment.
IRS Form 940 is the tax form filed with the IRS by employers to report annual Federal Unemployment Tax Act (FUTA) tax owed.
IRS Form 945 is an official document used by businesses to report backup withholding amounts to the Internal Revenue Service. This form ensures compliance with federal tax policies.
IRS Form W-9 is a document used in the United States by individuals and entities to provide their Taxpayer Identification Number (TIN) to the requester for tax purposes.
A comprehensive guide to understanding IRS guidelines, their historical context, types, key events, detailed explanations, applicability, and more.
An IRS levy is a legal seizure of property to satisfy a tax debt. It represents one of the most aggressive collection mechanisms employed by the Internal Revenue Service (IRS) to collect taxes owed.
An IRS Lien is a legal claim imposed by the Internal Revenue Service on a property to secure payment of a tax debt. This article provides a comprehensive overview of IRS Liens, their historical context, types, key events, mathematical models, and practical examples.
Comprehensive guidelines provided by the IRS on the proper documentation and deduction of travel, entertainment, gift, and car expenses for business purposes.
Free resources provided by the U.S. Internal Revenue Service (IRS) that are informative but less comprehensive than CCH's expert analyses.
A comprehensive guide to IRS Regulations, the guidelines issued by the Internal Revenue Service (IRS) to implement and clarify the Internal Revenue Code (IRC).
IRS Section 179 allows businesses to deduct the full purchase price of qualifying assets in the year they are put into service, providing significant tax relief and encouraging investment in business equipment.
Comprehensive definition and explanation of IRS Section 368, which defines various types of corporate reorganizations under U.S. tax law, including the different types of reorganizations, examples, historical context, applicability, and related terms.
An IRS Tax Examiner reviews tax returns for accuracy, primarily dealing with less complex cases.
The IS Curve represents combinations of interest rates and national income where ex ante savings and investment are equal, maintaining product market equilibrium in the IS-LM model of Keynesian economics.
A comprehensive examination of the IS-LM model, a fundamental representation of Keynesian economics, its historical context, mathematical formulations, and practical applications.
Professional standards for auditing financial statements, developed by the IAASB.
