'Issue price' diaporamas de présentation

Chapter 10

Chapter 10. Long-Term Liabilities. Learning Objectives. LO1 Identify the components of the Long-Term Liability category of the balance sheet. LO2 Define the important characteristics of bonds payable. LO3 Determine the issue price of a bond using compound interest techniques.

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Reporting and Interpreting Bonds

Reporting and Interpreting Bonds. Chapter 10. 1,000. $10,000, 9% bond due 2019. Interest for. Investor. Borrower. Bonds. Long-term borrowing arrangement Interest paid at stated rate and times Amount repaid at maturity date. Investor. Borrower. LO2. Insurance Companies.

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Reporting and Interpreting Bonds

Reporting and Interpreting Bonds. Chapter 10. 1,000. $10,000, 9% bond due 2019. Interest for. Investor. Borrower. Bonds. Long-term borrowing arrangement Interest paid at stated rate and times Amount repaid at maturity date. Investor. Borrower. LO2. Insurance Companies.

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Chapter 14: Long Term Liabilities

Chapter 14: Long Term Liabilities. Long Term Debt: General. Long-term debt consists of probable future sacrifices. It has various covenants or restrictions for the protection of both lenders and borrowers.

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Chapter 14: Long Term Liabilities

Intermediate Accounting, 11th ed. Kieso, Weygandt, and Warfield. Chapter 14: Long Term Liabilities. Long Term Debt: General.

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Time Value of Money Concepts

Time Value of Money Concepts. Sid Glandon, DBA, CPA Associate Professor of Accounting. Accounting Measurements using Present Value Concepts. Notes Leases Amortization of premiums and discounts Pensions and other postretirement benefits Long-term assets Sinking funds Business combinations

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Long-Term Liabilities

Chapter 14. Long-Term Liabilities. Bond Financing. A1. Advantages. Disadvantages. Bonds do not affect owner control. Bonds require payment of both periodic interest and par value at maturity. Interest on bonds is tax deductible. Bonds can decrease return on equity.

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Financing Part I: Debt

Financing Part I: Debt. Chapter 14 in Spiceland See example excel files examples File names: Bonds and Leases. Topics:. Liabilities Notes Bonds Leases Current portion of non-current liabilities Non-current liabilities expected to be refinanced. Non Current Liabilities:.

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Chapter 6: Accounting and the Time Value of Money

Chapter 6: Accounting and the Time Value of Money. Sid Glandon, DBA, CPA Assistant Professor of Accounting. Present Value-Based Accounting Measurements. Notes Leases Amortization of premiums and discounts Pensions and other postretirement benefits Long-term assets Sinking funds

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SEBI : A Need for Revitalisation and Proper Justice

The Securities and Exchange Board of India was constituted more than 20 years ago and has worked very effectively in a large number of areas to improve disclosures, investors' protection, investors' education, upgradation of capital market systems, rules and procedures. The important role played by SEBI in bringing Indian Capital Market, among best capital markets in the world need very sincere appreciation.

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