methods of amortizing the bond discount/premium

methods of amortizing the bond discount/premium
методы списания облигационной скидки/премии

Существуют два метода: прямолинейный метод (straight-line method of amortizing the bond discount/premium) и метод фактической процентной ставки (effective interest method of amortizing the bond discount/premium)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • Sinking fund — Historical ContextA Sinking Fund was a device used in Great Britain in the 18th century to reduce national debt. While used by Robert Walpole in 1716 and effectively in the 1720s and early 1730s, it originated in the commercial tax syndicates of… …   Wikipedia

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