ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
From the web's #1 provider of financial analysis / ratio analysis
UNDERWRITERS SPREAD Definition
UNDERWRITERS SPREAD see UNDERWRITERS DISCOUNT.
Learn new Accounting Terms
ASSURANCE has been defined by the American Institute of Certified Public Accountants (AICPA) as "Independent Professional Services that improve information quality or its context". Such services are very broad and could include assessments of various industries, e.g., Internet security or quality of health facilities.
CAPITAL SURPLUS is an archaic term. See PREMIUM ON CAPITAL STOCK.