ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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MARKET DISCOUNT Definition
MARKET DISCOUNT is the stated redemption price of a bond at maturity minus your basis in the bond immediately after you acquire it. Market discount arises when the value of a debt obligation decreases after its issue date.
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RETROSPECTIVE is to be concerned with or related to the past, e.g. managements review of the prior years performance.
NRV, in accounting, is Net Reserve Value.
