HomeDefinitionsCompareDebt Adjustment bondThe financial definition for Adjustment bond:A bond issued in exchange for outstanding bonds when a corporation facing bankruptcy is recapitalized. Similar MatchesCumulative Translation Adjustment (CTA) accountCumulative Translation Adjustment (CTA) accountAn entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule. Click to compare definitions of Adjustment bond Click to view definitions beginning ad |