DEBT RATINGS Definition

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DEBT RATINGS is the creditworthiness of a borrower as measured in the U.S. by debt rating agencies Moody's and Standard and Poor's. A triple A (AAA) rating means that there is almost no likelihood of the borrower failing to pay.

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PROFIT is the excess of revenues over outlays in a given period of time (including depreciation and other non-cash expenses).

SUFFICIENCY, in accounting, is a measure of the quantity of audit evidence. The independent auditor's objective is to obtain sufficient appropriate evidence to provide a reasonable basis for an opinion.

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