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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ENTITY BOUNDARY is that which is legally included within or excluded from a defined entity.
PERPETRATE is to carry out an action, e.g., a crime.