Accretion Of Discount

Business, Legal & Accounting Glossary

Definition: Accretion Of Discount


Accretion Of Discount


Full Definition of Accretion Of Discount


An accounting procedure which adjusts the value of a bond purchased at a discount, such as a zero-coupon bond. The accretion of discount procedure adjusts the book value of the bond to the par value of the bond at maturity. It takes into account the interest paid out for the bond, which is accrued as non-cash payments during the life of the bond and only paid out at maturity.


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Definition Sources


Definitions for Accretion Of Discount are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 20th November, 2021 | 0 Views.