When bonds are issued at a premium: A. coupon interest paid decreases each period as bond premium is amortized. B. earnings of the firm decrease over the life of the bond as the bond premium is amortized. C. earnings of the firm increase over the life of the bond as the bond premium...
On March 1, year 1, Clark Co. issued bonds at a discount. Clark incorrectly used the straight-line method instead of the effective interest method to amortize the discount. Clark does not elect the fair value option to report these securities. How were the following amounts, as of December...
百度试题 题目If bonds have been issued at a premium, over the life of the bonds, the: 相关知识点: 试题来源: 解析 carrying value of the bonds will decrease.反馈 收藏
The taxation of trading gains and losses on taxable and tax-exempt bonds creates large and distortionary trading incentives. I derive the optimal coupon rate, wdoi:10.2139/ssrn.2735812Mattia LandoniSocial Science Electronic PublishingLandoni, M. (2016) "Why Are Tax-Exempt Bonds Issued at a ...
bond amortization 债券溢价摊销 amortization of premium on bonds purchased 【经】 购入债券溢价的摊销 premium bond 升水债券,超过票面值的证券政府有奖债券 bond premium 债券溢价 Premium Bond n. 政府有奖债券 amortization of bond issued expense 【经】 公司债券发行费摊销 相似...
An amortization schedule for bonds issued at a premium:A.Summarizes the changes in Discount account over timeB.Should be reported within financial statements.C.Is a schedule that reflects the changes in the debt over its term to maturity.D.All of these a
Bond Premium, Discount, and Other Bond Related Costs Discount and premium on bonds are deferred and amortized to interest expense using a method approximating the effective interest method. For the purposes of this provision, “Costs of Intermediaries” shall be consistent with Minnesota Housing and ...
On March 1, year 1, Clark Co. issued bonds at a discount. Clark incorrectly used the straight-line method instead of the effective interest method to amortize the discount. Clark does not elect the fair value option to report these securities. ...
bond amortization 债券溢价摊销 amortization of premium on bonds purchased 【经】 购入债券溢价的摊销 premium bond 升水债券,超过票面值的证券政府有奖债券 bond premium 债券溢价 Premium Bond n. 政府有奖债券 amortization of bond issued expense 【经】 公司债券发行费摊销 相似...
So, when interest rates fall, bond prices rise as investors rush to buy older higher-yielding bonds and as a result, those bonds can sell at a premium. Conversely, as interest rates rise, new bonds coming on the market are issued at the new, higher rates pushing those bond yields up. ...