ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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AUTHORITATIVE PRONOUNCEMENT Definition
AUTHORITATIVE PRONOUNCEMENT is a formal declaration of opinion sanctioned by established authority.
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REVERSION ASSET see ASSET REVERSION.
RATE OF RETURN is the gain or loss for a security in a particular period, consisting of income plus capital gains relative to investment, usually quoted as a percentage. The real rate of return is the annual return realized on that investment, adjusted for changes in the price due to inflation.