ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
From the web's #1 provider of financial analysis / ratio analysis
ORIGINAL ISSUE DISCOUNT Definition
ORIGINAL ISSUE DISCOUNT is when a long-term debt instrument is issued at a price that is lower than its stated redemption value; the difference is called Original Issue Discount (OID).
Learn new Accounting Terms
POSTULATE, in logic, is a proposition that is accepted as true in order to provide a basis for logical reasoning.
MATCHING PRINCIPLE see MATCHING CONCEPT.