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Coupon. In marketing, a coupon is a ticket or document that can be redeemed for a financial discount or rebate when purchasing a product . Customarily, coupons are issued by manufacturers of consumer packaged goods [1] or by retailers, to be used in retail stores as a part of sales promotions. They are often widely distributed through mail ...
e. An accounting period, in bookkeeping, is the period with reference to which management accounts and financial statements are prepared. In management accounting the accounting period varies widely and is determined by management. Monthly accounting periods are common. In financial accounting the accounting period is determined by regulation ...
In finance, bootstrapping is a method for constructing a (zero-coupon) fixed-income yield curve from the prices of a set of coupon-bearing products, e.g. bonds and swaps.. A bootstrapped curve, correspondingly, is one where the prices of the instruments used as an input to the curve, will be an exact output, when these same instruments are valued using this curve.
Accounting. In accrual accounting, the matching principle instructs that an expense should be reported in the same period in which the corresponding revenue is earned. The revenue recognition principle states that revenues should be recorded during the period in which they are earned, regardless of when the transfer of cash occurs.
Accounting. In accounting / accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual ...
t. e. International Accounting Standard 23: Borrowing Costs or IAS 23 is an international financial reporting standard adopted by the International Accounting Standards Board (IASB). Borrowing costs refer to the interest & other costs that an entity incurs in connection with the borrowing of funds. IAS 23 provides guidance on how to measure ...
t. e. In corporate finance, a debenture is a medium- to long-term debt instrument used by large companies to borrow money, at a fixed rate of interest. The legal term "debenture" originally referred to a document that either creates a debt or acknowledges it, but in some countries the term is now used interchangeably with bond, loan stock or note.
Range accrual. In finance, a range accrual is a type of derivative product very popular among structured note investors. It is estimated that more than US$160 billion of Range Accrual indexed on interest rates only have been sold to investors between 2004 and 2007. [1] It is one of the most popular non-vanilla financial derivatives.