ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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INTEREST COVERAGE Definition
INTEREST COVERAGE is a ratio which indicates the ability of a company to cover net interest expenses with income before net interest and taxes. It is calculated by dividing income before interest and taxes by interest.
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FMR see FINANCING MARGIN RATIO.
INFLATION ACCOUNTING is a system of accounting which, unlike historical cost accounting, takes into account changing prices.