An increase in the market price of a discounted bond resulting from an approaching maturity date, rather than from declining interest rates. The increase occurs because the bond holder will also receive payout at par upon maturity, so the price of the bond will increase gradually as maturity approaches.
Related information about accrued market discount:
- Accrued Market Discount Definition | Investopedia
The gain in the value of a discount bond expected from holding it for any duration until its maturity. Because discount bonds are sold below face value, it is ...
- 26 USC § 1276 - Disposition gain representing accrued market ...
Except as otherwise provided in this subsection or subsection (c), the accrued market discount on any bond shall be an amount which bears the same ratio to ...
- What is accrued market discount? definition and meaning
Definition of accrued market discount: An increase in the market price of a discounted bond resulting from an approaching maturity date, rather than from ...
- Accrued Market Discount - Financial Dictionary - The Free Dictionary
The rise in the market value of a discount bond as it approaches maturity (when it is redeemable at par) and not because of falling market interest rates.
- Accrued Market Discount: Definition from Answers.com
increase in market value of a discount bond that occurs because of its approaching Maturity Date (when it is redeemable at par) and not because of declining.
- Accrued Market Discount Definition & Example | InvestingAnswers
We explain the definition of Accrued Market Discount, provide a clear example of how it works and explain why it's an important concept in business, finance ...
- Accrued market discount Definition - NASDAQ.com
Accrued market discount : read the definition of Accrued market discount and 8000+ other financial and investing terms in the NASDAQ.com Financial Glossary.
- Taxation of Bond Income
There are 2 methods for determining the accrued market discount: ... A constant interest rate can be used to calculate the accrued market discount. The constant ...