WHEN-ISSUED Definition

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WHEN-ISSUED, in securities, is a transaction made conditionally because a security, although authorized, has not yet been issued, e.g, new issues of stocks or bonds, stocks that have been split and Treasury securities are all traded on a when-issued basis.

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TIME INTERVAL CONCEPT, in accounting, requires that financial statements be prepared at regular intervals, e.g. monthly, quarterly, annually.

BROUGHT FORWARD is the recognition of a value that was determined in the past, e.g. an accumulated balance brought forward at the start of a new accounting period.

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