ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY

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CURRENT COUPON Definition

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CURRENT COUPON is the the coupon for a recently issued bond that reflects the prevailing level of interest rates, with the result that the bond is priced at or close to par value.

 

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VALUATION APPROACH is a general way of determining a value indication of a business, business ownership interest, security, or intangible asset using one or more valuation methods.

GROSS CONTRIBUTION is the starting amount prior to any relevant deductions have been made to the gross amount, e.g., Gross Contribution to Margin.


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