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Скачать с ютуб Effective Interest Method (Premium & Discount Amortization, Effective Interest Rate & Expense) в хорошем качестве

Effective Interest Method (Premium & Discount Amortization, Effective Interest Rate & Expense) 11 лет назад


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Effective Interest Method (Premium & Discount Amortization, Effective Interest Rate & Expense)

How to use the effective interest method to amortize debt (note, bond, loan) issued at a premium or discount to deterime the effective interest expense, determining the effective interest rate using a financial calculator, the effective interest rate is used to amortize the premium or discount on the debt issued, the difference between debt cash payment and effective interest for the period equals the amount of principal to be amortized, (1) cash payment minus the amortized amount of premium equals the interest expense realized (effective interest rate) on the income statement, (2) cash payment plus the amortized discount equals the interest expense realized (effective interest rate) on the income statement, detailed accounting by Allen Mursau

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