VERIFIABILITY Definition

Bookmark and Share

VERIFIABILITY is where the fact is capable of being tested (verified or falsified) by experiment or observation.

Learn new Accounting Terms

MARKET DISCOUNT is the stated redemption price of a bond at maturity minus your basis in the bond immediately after you acquire it. Market discount arises when the value of a debt obligation decreases after its issue date.

CASH FLOW PER SHARE is a good measure of a firm's financial strength. Analysts put more weight on cash flow per share than earnings per share because EPS is more easily manipulated, its reliability can at times be questionable. Cash is almost impossible to falsify, i.e. you either have cash or you don't. Cash flow per share is a useful measure for the strength of a firm and the sustainability of its business model. The formula:

Suggest a Term

Enter Search Term

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