ACCT 284 at Iowa State University

8. Retiring Bonds

in Topic 11 (Video 8 of 8)
A bond can be taken out of circulation by reaching its maturity date and being paid off, or by the company calling the bond early for a stated price. When the bond is called early, it's possible that we may need to recognize a gain or a loss on that bond.

This Video Mentioned Some Formulas

Bond Face Value
+ Unamortized Premium
– Unamortized Discount
Bond Carrying Value
Bond Carrying Value
– Cash Paid to Retire
Gain / Loss on Retirement of Bond

The Rest Of The Videos

Heads up! You don't have access to all the videos in this topic yet. You'll need to log in or register first.

Did I miss anything in Topic 11?

What Did I Miss?