Or higher, or Microsoft Excel, employs a simple macro to prompt the userįor the five key facts about a bond. The program, which is compatible with either Lotus 1-2-3, release 4 Materiality impact using alternative methods of allocating bond discount In this article is to provide an easy method for evaluating the ![]() The most computationally intensive, especially when the bond holder and Interest method enjoys the strongest theoretical foundation but is also Those which would result from the interest method. ![]() Other methods if the results obtained are not materially different from Preference for the effective interest method, the practitioner may use The spreadsheet demonstrates several techniques, such as computingĪ loan reduction schedule or comparing the effect of variousĬurrent GAAP requires that any bond discount or premium be
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