FLAT BOND is a bond in default that is quoted and traded without any consideration for accrued interest.
C.M.A. means Certified Management Accountant.
TOPSIDE ACCOUNTING ADJUSTMENTS/DEVICES is an illegal practice to where accountants manipulate its accounting practices to close gaps between actual operating results and results reported to the investing public. Accountants then falsely represent to the public that their audits were conducted in accordance with generally accepted auditing standards (GAAS) and that an entitys financial reports fairly represent the entitys financial condition and were prepared in accordance with generally accepted accounting principles (GAAP).
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