ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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FLAT BOND Definition
FLAT BOND is a bond in default that is quoted and traded without any consideration for accrued interest.
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CONSISTENCY is using the same accounting procedures by an accounting entity from period to period. That means using similar measurement concepts and procedures for related items within the company's financial statements for one period.
AGENCY COSTS is the incremental costs of having an Agent make decisions for a principal.
