Accounting Dictionary - Letter V

• Value-added tax (VAT): A type of consumption tax that is levied on the value added to goods and services at each stage of production and distribution.
• Variable cost: A cost that varies in proportion to the level of production or sales.
• Variable interest entity (VIE): A type of entity that has a variable interest in another entity, often used in financial reporting and accounting.
• Variance analysis: A method of analyzing the difference between actual and expected results, often used in financial reporting and accounting.
• Venture capital: A type of financing that is provided to early-stage companies with high growth potential.
• Vesting period: The period of time during which an employee must work for a company in order to earn the right to receive certain benefits, such as stock options.
• Voucher: A document that is used to record and verify transactions, often used in financial reporting and accounting.
• Valuation: The process of determining the value of an asset or liability, often used in financial reporting and accounting.
• Valuation allowance: A reserve that is established to reduce the value of an asset or liability, often used in financial reporting and accounting.
• Valuation method: A method that is used to determine the value of an asset or liability, often used in financial reporting and accounting.
• Valuation of assets: The process of determining the value of assets, often used in financial reporting and accounting.
• Valuation of liabilities: The process of determining the value of liabilities, often used in financial reporting and accounting.
• Valuation of securities: The process of determining the value of securities, often used in financial reporting and accounting.
• Value chain: A series of activities that create value for a company, often used in financial reporting and accounting.
• Value creation: The process of creating value for a company, often used in financial reporting and accounting.
• Value drivers: Factors that drive the value of a company, often used in financial reporting and accounting.
• Value-based management: A management approach that focuses on creating value for shareholders, often used in financial reporting and accounting.
• Value-in-use: The value of an asset or liability in its current use, often used in financial reporting and accounting.
• Value-at-risk (VaR): A measure of the potential loss of value of a portfolio over a specific time horizon, often used in financial reporting and accounting.
• Variable annuity: A type of annuity that allows the investor to choose from a variety of investment options, often used in financial reporting and accounting.
• Variable cost accounting: A method of accounting that focuses on variable costs, often used in financial reporting and accounting.
• Variable interest rate: An interest rate that varies over time, often used in financial reporting and accounting.
• Variable pricing: A pricing strategy that involves changing prices in response to changes in demand or market conditions, often used in financial reporting and accounting.
• Variable rate loan: A loan with an interest rate that varies over time, often used in financial reporting and accounting.
• Variance: A difference between actual and expected results, often used in financial reporting and accounting.
• Variance analysis: A method of analyzing the difference between actual and expected results, often used in financial reporting and accounting.
• Venture capital firm: A firm that provides venture capital to early-stage companies, often used in financial reporting and accounting.
• Venture capital investment: An investment made by a venture capital firm, often used in financial reporting and accounting.
• Vesting: The process of earning the right to receive certain benefits, such as stock options, often used in financial reporting and accounting.
• Vesting period: The period of time during which an employee must work for a company in order to earn the right to receive certain benefits, such as stock options.
• Vested interest: An interest that has been earned or vested, often used in financial reporting and accounting.
• Vested stock option: A stock option that has been earned or vested, often used in financial reporting and accounting.
• Voucher system: A system of recording and verifying transactions using vouchers, often used in financial reporting and accounting.
• Valuation approach: A method of determining the value of an asset or liability, often used in financial reporting and accounting.
• Valuation basis: The basis on which the value of an asset or liability is determined, often used in financial reporting and accounting.
• Valuation date: The date on which the value of an asset or liability is determined, often used in financial reporting and accounting.
• Valuation method: A method of determining the value of an asset or liability, often used in financial reporting and accounting.
• Valuation of assets: The process of determining the value of assets, often used in financial reporting and accounting.
• Valuation of liabilities: The process of determining the value of liabilities, often used in financial reporting and accounting.
• Valuation of securities: The process of determining the value of securities, often used in financial reporting and accounting.
• Value added: The value that is added to a product or service during the production process, often used in financial reporting and accounting.
• Value chain analysis: A method of analyzing the value chain of a company, often used in financial reporting and accounting.
• Value creation strategy: A strategy that focuses on creating value for a company, often used in financial reporting and accounting.
• Value drivers analysis: A method of analyzing the factors that drive the value of a company, often used in financial reporting and accounting.
• Value-based accounting: A method of accounting that focuses on creating value for shareholders, often used in financial reporting and accounting.
• Value-based management: A management approach that focuses on creating value for shareholders, often used in financial reporting and accounting.
• Value-in-use: The value of an asset or liability in its current use, often used in financial reporting and accounting.
• Value-at-risk (VaR) analysis: A method of analyzing the potential loss of value of a portfolio over a specific time horizon, often used in financial reporting and accounting.
• Variable cost analysis: A method of analyzing variable costs, often used in financial reporting and accounting.
• Variable interest entity (VIE) analysis: A method of analyzing variable interest entities, often used in financial reporting and accounting.
• Variable pricing strategy: A pricing strategy that involves changing prices in response to changes in demand or market conditions, often used in financial reporting and accounting.
• Variable rate loan analysis: A method of analyzing variable rate loans, often used in financial reporting and accounting.
• Variance analysis: A method of analyzing the difference between actual and expected results, often used in financial reporting and accounting.
• Venture capital analysis: A method of analyzing venture capital investments, often used in financial reporting and accounting.
• Vesting period analysis: A method of analyzing vesting periods, often used in financial reporting and accounting.
• Voucher analysis: A method of analyzing vouchers, often used in financial reporting and accounting.
• Valuation and impairment: The process of determining the value of an asset or liability and recognizing any impairment, often used in financial reporting and accounting.
• Valuation and measurement: The process of determining the value of an asset or liability and measuring its value, often used in financial reporting and accounting.
• Valuation approach: A method of determining the value of an asset or liability, often used in financial reporting and accounting.
• Valuation basis: The basis on which the value of an asset or liability is determined, often used in financial reporting and accounting.
• Valuation date: The date on which the value of an asset or liability is determined, often used in financial reporting and accounting.
• Valuation method: A method of determining the value of an asset or liability, often used in financial reporting and accounting.
• Valuation of assets: The process of determining the value of assets, often used in financial reporting and accounting.
• Valuation of liabilities: The process of determining the value of liabilities, often used in financial reporting and accounting.
• Valuation of securities: The process of determining the value of securities, often used in financial reporting and accounting.
• Value added: The value that is added to a product or service during the production process, often used in financial reporting and accounting.
• Value chain analysis: A method of analyzing the value chain of a company, often used in financial reporting and accounting.
• Value creation strategy: A strategy that focuses on creating value for a company, often used in financial reporting and accounting.
• Value drivers analysis: A method of analyzing the factors that drive the value of a company, often used in financial reporting and accounting.
• Value-based accounting: A method of accounting that focuses on creating value for shareholders, often used in financial reporting and accounting.
• Value-based management: A management approach that focuses on creating value for shareholders, often used in financial reporting and accounting.
• Value-in-use: The value of an asset or liability in its current use, often used in financial reporting and accounting.
• Value-at-risk (VaR) analysis: A method of analyzing the potential loss of value of a portfolio over a specific time horizon, often used in financial reporting and accounting.
• Variable cost analysis: A method of analyzing variable costs, often used in financial reporting and accounting.
• Variable interest entity (VIE) analysis: A method of analyzing variable interest entities, often used in financial reporting and accounting.
• Variable pricing strategy: A pricing strategy that involves changing prices in response to changes in demand or market conditions, often used in financial reporting and accounting.
• Variable rate loan analysis: A method of analyzing variable rate loans, often used in financial reporting and accounting.
• Variance analysis: A method of analyzing the difference between actual and expected results, often used in financial reporting and accounting.
• Venture capital analysis: A method of analyzing venture capital investments, often used in financial reporting and accounting.
• Vesting period analysis: A method of analyzing vesting periods, often used in financial reporting and accounting.
• Voucher analysis: A method of analyzing vouchers, often used in financial reporting and accounting.