Examlex
List four trends that are contributing to additional roles for the modern accountant.
Real Rate of Interest
The yield a investor foresees receiving, once inflation adjustments are made.
Term Structure
The term structure represents the relationship between the interest rates and the different maturities of debt securities, often depicted in the form of a yield curve.
Junk Bonds
High-risk and high-yield bonds rated below investment grade by credit rating agencies.
Subordinated Debt
A class of debt which ranks below other debts with regard to claims on assets or earnings.
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