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美國cpa考點：債券溢價攤銷的兩種方法?
正保會計網校特別為美國CPA學員整理了美國CPA考試：債券溢價攤銷的兩種方法的知識點，涉及的考點非常直接，可能會在選擇題部分出現，希望學員們牢牢的掌握，不要丟分。祝您在網校學習愉快！
Two methods of amortizing bond premium (discount)
債券溢價攤銷的兩種方法
Straight-line: Premium (Discount)/number of periods outstanding.
Interest (effective rate) Method (US GAAP/IFRS): Carrying value*effective rate-Face value*stated rate
Instructor’s tips:
A bond premium occurs when the price of the bond has increased in the secondary market due to a drop in market interest rates
mount amortized can be used to offset the interest from the bond, which will reduce the amount of taxable income the investor will have to pay with respect to the bond.
here is no deduction possible for bond premiums related to tax-free bands.
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