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- The document reviews short-term and long-term liabilities, including current liabilities like accounts payable and long-term liabilities like bonds.
- It discusses bonds in particular, how they are issued at par, premium, or discount depending on if the market rate equals, is below, or above the coupon rate. It also covers effective interest amortization of bond premiums and discounts over time.
- The document concludes with an overview of early extinguishment of bonds, including how to calculate and record gains or losses from repurchasing bonds before maturity.
- The document reviews short-term and long-term liabilities, including current liabilities like accounts payable and long-term liabilities like bonds.
- It discusses bonds in particular, how they are issued at par, premium, or discount depending on if the market rate equals, is below, or above the coupon rate. It also covers effective interest amortization of bond premiums and discounts over time.
- The document concludes with an overview of early extinguishment of bonds, including how to calculate and record gains or losses from repurchasing bonds before maturity.
Copyright:
Attribution Non-Commercial (BY-NC)
Formati disponibili
Scarica in formato PDF, TXT o leggi online su Scribd
- The document reviews short-term and long-term liabilities, including current liabilities like accounts payable and long-term liabilities like bonds.
- It discusses bonds in particular, how they are issued at par, premium, or discount depending on if the market rate equals, is below, or above the coupon rate. It also covers effective interest amortization of bond premiums and discounts over time.
- The document concludes with an overview of early extinguishment of bonds, including how to calculate and record gains or losses from repurchasing bonds before maturity.
Copyright:
Attribution Non-Commercial (BY-NC)
Formati disponibili
Scarica in formato PDF, TXT o leggi online su Scribd