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Business Reference

Business Glossary

Clear, concise definitions of key business terms in payroll, finance, HR, compliance, and outsourcing. Your reference guide from MYND's domain experts.

605+ TermsA to Z CoverageExpert Definitions

Showing all 605 terms

H

HR Analytics

HR Analytics HR Analytics , also commonly referred to as People Analytics or Workforce Analytics , is the data-driven process of collecting, analyzing, and reporting on human resource (HR) processes...

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HR Interview

An HR Interview (Human Resources Interview) is a foundational stage in the corporate hiring process, typically conducted by a talent acquisition specialist or human resources representative. Serving a...

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HR Policies

HR Policies In human resources, HR policies are a set of formal rules, guidelines, and principles established by an organization to govern the conduct of its employees and the management of its...

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HRA (House Rent Allowance)

House Rent Allowance (HRA): Understanding a Key Employee Benefit The House Rent Allowance (HRA) is a component of an employee’s salary package, provided by an employer to help offset the cost of...

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HRIS (HR Information System)

HRIS (Human Resources Information System) A Human Resources Information System (HRIS) is a software solution that serves as the intersection between human resources (HR) management and information...

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HRMS (HR Management System)

Definition: What is an HRMS?

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HRO (Human Resources Outsourcing)

Human Resources Outsourcing (HRO) Human Resources Outsourcing (HRO) refers to the practice of delegating specific human resources (HR) functions or processes to an external third-party provider.

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HSN Code (Harmonized System of Nomenclature)

HSN Code (Harmonized System of Nomenclature) The Harmonized System of Nomenclature (HSN) code , often referred to simply as the HSN code, is an internationally standardized system of names and...

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I

ICAI (Institute of Chartered Accountants)

ICAI (Institute of Chartered Accountants of India) The Institute of Chartered Accountants of India (ICAI) is a statutory body established by an Act of Parliament, the Chartered Accountants Act, 1949,...

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ICMAI (Institute of Cost Accountants)

ICMAI: The Guardians of Cost Management The Institute of Cost Accountants of India (ICMAI), formerly known as The Institute of Cost and Works Accountants of India (ICWAI), is a premier statutory...

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ICSI (Institute of Company Secretaries)

ICSI: The Guardians of Corporate Governance The Institute of Company Secretaries of India (ICSI) is a premier statutory professional body established under the Companies Act, 1980 (and subsequently...

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IGST (Integrated Goods and Services Tax)

IGST ( Integrated Goods and Services Tax) The Integrated Goods and Services Tax (IGST) is a crucial component of India’s Goods and Services Tax (GST) regime, specifically designed to govern the...

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Impairment Testing

Impairment Testing: Safeguarding Asset Value Impairment testing is a critical accounting and financial process used to determine if the carrying amount (the value recorded on a company’s balance...

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INC-22 (Registered Office Address)

INC-22: The Cornerstone of Your Business’s Legal Address The term “INC-22 (Registered Office Address)” refers to the official physical address of a company as recorded with the relevant government...

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Incentive Scheme

Incentive Scheme An incentive scheme is a structured plan designed to motivate individuals or groups within an organization to achieve specific goals or behaviors by offering rewards, recognition, or...

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Income Tax Act, 1961

Income Tax Act, 1961: The Cornerstone of India’s Direct Taxation The Income Tax Act, 1961 (often abbreviated as the IT Act, 1961) is the principal legislation governing direct taxation in India.

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Income Tax Deduction

Understanding Income Tax Deductions: Reducing Your Taxable Burden An income tax deduction is an expense that a taxpayer is legally allowed to subtract from their gross income when calculating their...

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Income Tax Filing

Income Tax Filing Income tax filing refers to the formal process by which individuals and entities report their earnings, calculate their tax liability, and submit this information to the relevant...

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Increment Letter

Definition and Core Function An Increment Letter —often referred to as a salary revision letter or appraisal letter—is a formal official document issued by an employer to an employee confirming an...

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Ind AS (Indian Accounting Standards)

Ind AS (Indian Accounting Standards) Ind AS (Indian Accounting Standards) are a set of accounting principles and guidelines issued by the Institute of Chartered Accountants of India (ICAI) that are...

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Ind AS 1

Understanding Ind AS 1: A Foundational Overview Ind AS 1, “Presentation of Financial Statements,” is a cornerstone of the Indian Accounting Standards (Ind AS) framework.

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Ind AS 10

What is Ind AS 10?

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Ind AS 101

Understanding Ind AS 101: A Foundational Standard for Indian Accounting Ind AS 101, “First-time Adoption of Indian Accounting Standards,” is a crucial accounting standard that provides comprehensive...

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Ind AS 102

Understanding the Core: What is Ind AS 102?

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Ind AS 103

A Deep Dive into Ind AS 103: Accounting for Business Combinations Ind AS 103, Business Combinations , is an Indian Accounting Standard that prescribes the accounting treatment for business...

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Ind AS 104

What is Ind AS 104?

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Ind AS 105

Ind AS 105: Non-Current Assets Held for Sale and Discontinued Operations Ind AS 105: At a Glance Ind AS 105 is an Indian Accounting Standard that prescribes the accounting treatment for non-current...

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Ind AS 106

Important Note: As of the latest available information, there is no formally designated Indian Accounting Standard (Ind AS) officially numbered “Ind AS 106” by the Ministry of Corporate Affairs (MCA)...

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Ind AS 107

What is Ind AS 107: A Quick Overview Ind AS 107, an Indian Accounting Standard titled ‘Financial Instruments: Disclosures’, is a crucial standard notified by the Ministry of Corporate Affairs (MCA)...

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Ind AS 108

Introducing Ind AS 108: Operating Segments Ind AS 108, also known as “Operating Segments,” is an Indian Accounting Standard that mandates public entities to report financial and descriptive...

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