Bookmark and Share

PRESCRIBED SECURITY generally means any bond, debenture, stock, stock certificate, Treasury bill or other like security, or any coupon, warrant or other document for the payment of money in respect of such a security, issued by a government authority.

Learn new Accounting Terms

OCOGS is Operating Cost of Goods Sold.

RECAST EARNINGS is a recalculation of earnings based on the assumption that certain expenses could be eliminated through new forms of cost savings. Recast earnings are often used in the analysis of a takeover or merger.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.