ICFA Definition

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ICFA is Institute of Chartered Financial Analysts.

Learn new Accounting Terms

JUNK BOND is a bond with a speculative credit rating of BB or lower. Such bonds offer investors higher yields than bonds of financially sound companies. Two agencies, Standard & Poors and Moodys Investor Services, provide the rating systems for companies credit. See HIGH YIELD JUNK.

COGAS is Cost Of Goods Available for Sale. See COST OF GOODS SOLD.

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