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14-1WELCOME TO.MY CLASS.14-2Chapter 14Bonds and Long-Term Notes.14-3Learning Objectives.Identify the underlying characteristics.of debt instruments and describe the.basic approach to accounting for debt14-4Bonds.At Bond Issuance Date.Company.Issuing.BondsBond Selling Price.Bond CertificateInvestor.Buying.BondsSubsequent Periods.Company.Issuing.BondsInterest PaymentsFace Value Payment at.End of Bond TermInvestor.Buying.Bonds.14-5The Bond Indenture.The indenture is the written specific promises.made by the company to the bondholdersDebenture Bond.secured by the “full faith.and credit” of company.Mortgage Bond secured.by lien on specific real.estate owned by the.issuer.The specific promises made to bondholders are.described in a document called a bond indentureCoupon Bond pays.interest when investor.submits attached.coupon.Callable Bond allows.company to buy back.outstanding bonds.prior to maturity | 14-1 WELCOME TO MY CLASS 14-2 Chapter 14 Bonds and Long-Term Notes 14-3 Learning Objectives Identify the underlying characteristics of debt instruments and describe the basic approach to accounting for debt. 14-4 Bonds At Bond Issuance Date Company Issuing Bonds Bond Selling Price Bond Certificate Investor Buying Bonds Subsequent Periods Company Issuing Bonds Interest Payments Face Value Payment at End of Bond Term Investor Buying Bonds 14-5 The Bond Indenture The indenture is the written specific promises made by the company to the bondholders. Debenture Bond secured by the “full faith and credit” of company. Mortgage Bond secured by lien on specific real estate owned by the issuer. The specific promises made to bondholders are described in a document called a bond indenture. Coupon Bond pays interest when investor submits attached coupon. Callable Bond allows company to buy back outstanding bonds prior to .