TRAILING Definition

Bookmark and Share

TRAILING, in time periods, is the most recently completed time period. For example, trailing twelve months would be the twelve-month period which ended on the final day of the last month.

Learn new Accounting Terms

SHARE PREMIUM is the difference between the higher price paid for a share of stock and the stocks par value when issued.

OFF-FRONT PAYMENT see UP-FRONT PAYMENT.

Suggest a Term

Enter Search Term

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