Entity Concept

Equity Share

Exchange difference

Expenditure

Expense

Expired Cost

Extraordinary items

Fair value

Fair Market Value

First Charge

First In, First Out (FIFO)

Fixed asset

Fixed Cost

Fixed Deposit

Fixed or Specific Charge

Floating Charge

Financial Instrument

Foreign currency

Forfeited Share

Free Reserve

Functional Classification

Fund

Fundamental Accounting Assumptions

Gain