FAR Premium

Bonds & Liabilities

Master bond pricing, premium vs. discount, effective interest amortization, and long-term liability reporting — a heavily tested FAR topic.

5
Lessons
18
Questions
13
Flashcards
0 of 5 lessons completed
~75 min estimated

Lessons

What you'll learn

  • What Is a Bond?
  • Key Terms
  • Premium vs. Discount
  • Why a Discount?
  • Issuance Entry
  • Carrying Value