Calculating interest expense on a payable bond should be relatively straightforward, but then the accountants got involved. Generally accepted accounting principles, or GAAP, turn what is ordinarily a ...

If you issue a bond at other than its face, or par, value, you must amortize the difference between the issue price and par. A premium bond sells for more than par; discount bonds sell below par.

Your balance sheet contains a wealth of information about the financial state of your company as of the period end date. You organize the information in three sections according to the formula: assets ...

Bonds and notes payable are two types of debt that companies can access to raise capital. Technically speaking, both are written agreements between the company and the lender defining how much will be ...

It’s been a long time since bond reps at retail firms have had to worry about de minimis disclosure, the heads-up that buyers paying below the de minimis level will see their discount treated as ...

Bonds and notes payable are two types of debt that companies can access to raise capital. Technically speaking, both are written agreements between the company and the lender defining how much will be ...