APB Definition

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APB is Accounting Principles Board or an Accounting Principles Board opinion (GAAP).

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BOND INSURANCE is insurance purchased by bond issuers to guarantee the timely payment of principal and interest, primarily for municipal bond issues. The Municipal Bond Investment Assurance Corp. (MBIA), Federal Guarantee Insurance Corp. (FGIC) and AMBAC Indemnity Corp. (AMBAC) are among the largest insurers. Insured bonds are rated AAA.

LIEN is the right to take anothers property if an obligation is not discharged.

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