ACCOUNTING TREATEMENT Definition

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ACCOUNTING TREATEMENT is the methods, processes and decisions as to any given accounting decision as to how a transaction is to be or is handled in compliance to GAAP and all applicable statutes.

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CASH SETTLEMENT, in short-term securities, is payment and delivery made on the same day as the trade date.

RETROACTIVE is to affect and modify things past, e.g. a retroactive tax increase.

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