Accounting Lecture 13 - Bond Issuances, Amortization of Discounts and Premiums
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thank you man
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thanks, very good explantion!
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ACCOUNTING IS EVIL. but thanks good video
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Sir ,
This was very helpful. Thank you so much . Would Request you to keepmaking these videos. I have learnt in 15 mins what was not explained in a 3 month account course.
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Explained so well. Thank you very much.
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thank you thank you thank you.
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what does it means par?
duardie2 4 months ago
@duardie2
Hi. The concept of par value is explained in the video at time mark 1:40.
AccountingTutor 4 months ago
Very well explained. Although I must mention, the "Straight-Line" amortization of the discount/premium is not GAAP. The effective interest method is used for GAAP and external reporting purposes
theplaymaker15cv 7 months ago
@theplaymaker15cv
Hi. You are quite correct, but remember also that the principle of materiality would allow the use of straight-line as long as the difference between it and effective interest is immaterial. Straight-line is illustrated in most text books because it is so easy to explain and understand. Effective interest is introduced in more advanced courses.
AccountingTutor 7 months ago