Oklahoma Society of CPAs
Never Underestimate the Value
Never Underestimate the Value
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Instructions: Enter a search word or term and click go or click on a letter or number below. Click italicized words in definitions to pop up a definition of the italicized word.
# | A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | ZYellow Book
Written by the General Accounting Office,
the yellow book sets forth standards to be followed in auditing the financial statements
of entities that receive federal financial assistance. "Yellow Book" is the name given to "Government Auditing Standards" issued by the Comptroller General of the United States which contains standards for audits of government organizations, programs, activities and functions, and of government assistance received by contractors, nonprofit organizations and other non-government organizations.
Yield
Return on an investment
an investor receives from dividends
or interest
expressed as a percentage of the cost of the security.
Yield to Maturity
Rate of return on a security
to its maturity, giving effect to the stated interest rate, accrual of discount, or amortization
of premium.
* Definitions courtesy of the New York State Society of CPAs
