IBER is Institute of Business and Economic Research (University of California) or International Business Ethics Review.
WIP is an acronym for Work in Process/Progress. Usually refers to inventory that has value added from labor or additional processing. When considered for inventory value, the value of the raw material plus the value added component is accounted for in determining the value of that inventory at that point in the process.
FLAT BOND is a bond in default that is quoted and traded without any consideration for accrued interest.
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