Like shares, when debentures are issued at a discount, it means these are issued at a lower price than the nominal or, face value, i.e. if a company issues debentures at a discount of 20%, it will receive Rs. 80 (if face value is Rs. 100). The treatment of...
What is the journal entry for making provision for the creditors? What is the journal entry for cash withdrew from bank? What is the journal entry for receiving an amount of Rs. 1,000 from Paresh, which was previously written off as bad debts?
At the end of the year or the end of an accounting period, the journal of all the financial activity is tallied into a trial balance to make sure the books are balanced. However, business is a fluid activity and the transactions recorded may not reflect all the revenues and expenses of ...
If the company were to resell the previously retired shares at a higher price than the original price (i.e. when retired), the cash would be debited by the sale amount, treasury stock would be credited by the original amount (i.e. same as prior), but the additionalpaid in capital(APIC...
摘要:Many financial assets, especially government bonds, are issued by an auction. An important feature of the design is the auction pricing mechanism: uniform versus discriminatory. Theoretical papers do not provide a definite answer regarding the dominance of one type of auction over the other. ...
“the ratings agencies are, by their nature, reactive and nearly always behind the curve by at least six months. The main benefit of credit ratings is that they can prompt technical selling from ratings driven investors, which can give attractive entry points for contrarian investors like us”....
In the wake of the Covid-19 pandemic, the retail landscape has undergone profound and enduring changes, necessitating a comprehensive examination of its im
where each entry\(L_{ij}\)stands for the nominal liability of nodeito nodej. Nominal liabilities are all non-negative because a debt contract\(L_{ij}\)between bankiand bankjwith a negative value would constitute an effective credit for banki, and therefore, a debt for bankj, and would...