折扣或溢价在债券的一生中摊销

beplay体育怎么安装管理会计
参考号:EM131221057

当债券以非标准价值以外的其他债券发行时,记录了折扣或保费。这种折扣或保费在债券的一生中被摊销。但是,可以在成熟日期之前退休可可债券,这会损失或收益被确认。阅读FASB希望修改与可可债券有关的收入确认规则。本文的第三段讨论,应将所有可拨打债务证券的保费摊销至最早的呼叫日期,并且所有可呼叫债务证券的折扣都应摊销至到期日。·如果债券以溢价和折扣发行债券,这将对利息费用产生什么影响?·如果您以5%的溢价发布了10,000,000美元,30年可销售的债券,并具有10年的通话功能,那么最初十年的利息费用将产生什么影响?提供期刊条目和比较表来解释差异。如果您以5%的折扣发布了10,000,000美元,30年的可销售债券,并具有10年的呼叫功能,那么最初十年的利息费用会产生什么影响?提供期刊条目和比较表来解释差异。

参考号:EM131221057

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