Accounting for bonds

Climate change and pollution are big problems all over the world, not just in one country. Because of this, countries are starting to focus more on protecting the environment and finding ways to grow their economies in a “green” and sustainable way. As one of these countries, Vietnam is using special bonds called green bonds to help fund projects that protect the environment. This is a critical effective tool for mobilizing capital to attract investment capital from domestic and foreign investors for sustainable environmental protection projects in Vietnam.

6p leminhvu111 07-06-2024 3 0   Download

In this study, we delve into the correlation between the issuance of Green, Social, and Sustainability (GSS) bonds and the economic growth trajectories of countries within the Latin American and Caribbean (LAC) region. By analyzing variables such as the “Green Bond Issuance to Total Bond Issuance” ratio and the “Planned Sovereign Green Issuance”, coupled with several pertinent economic and governance indicators, insights were derived using multiple linear regression techniques.

14p leminhvu111 07-06-2024 0 0   Download

The corporate bond market (CBM) plays a very important role in the development of the financial market and the economy in each country. The supply of corporate bonds (CBs) is one of key factors contributing to the development of the market. On the basis of clarifying the role of corporate bond supply, the article focuses on evaluating the corporate bond supply of the Vietnamese corporate bond market (VCBM) in the period of 2019-2022, thereby proposing recommendations for developing the supply for the VCBM in the coming years.

7p leminhvu111 07-06-2024 0 0   Download

Part 1 of ebook "Using Excel and Access 2013 for accounting" provides readers with contents including: Excel for accounting; Chapter 1 - Excel tour; Chapter 2 - Excel basics; Chapter 3 - Financial statement analysis; Chapter 4 - Depreciation; Chapter 5 - Loan and bond amortization; Chapter 6 - Cash budgeting; Chapter 7 - Other topics: present/future values, predicting costs, and allowance for uncollectible accounts;...

198p mocthanhdao0210 19-11-2023 9 5   Download

Part 1 of ebook "Audit and accounting guide: Health care entities" provides readers with contents including: overview and unique considerations of health care entities; general auditing considerations; unique financial statement considerations for not-for-profit business-oriented health care entities; cash, cash equivalents, and investments; derivatives; property and equipment and other assets; municipal bond financing; contingencies and other liabilities;...

281p mocthanhdao0210 19-11-2023 7 3   Download

Chapter 17 – Investments. After completing this chapter, students will be able to: Identify the three categories of debt securities and describe the accounting and reporting treatment for each category, understand the procedures for discount and premium amortization on bond investments, identify the categories of equity securities and describe the accounting and reporting treatment for each category.

114p haojiubujain04 27-07-2023 6 4   Download

Lecture Financial accounting (8/e) - Chapter 10: Reporting and interpreting bonds. This chapter describe the characteristics of bonds, report bonds payable and interest expense for bonds sold at par and analyze the times interest earned ratio, report bonds payable and interest expense for bonds sold at a discount, report bonds payable and interest expense for bonds sold at a premium, analyze the debt-to-equity ratio, report the early retirement of bonds.

30p haojiubujain05 27-07-2023 7 3   Download

Ebook Financial and managerial accounting (12/e): Part 1 includes the following content: Chapter 1 introduction to accounting and business; chapter 2 analyzing transactions; chapter 3 the adjusting process; chapter 4 completing the accounting cycle; chapter 5 accounting for merchandising businesses; chapter 6 inventories; chapter 7 sarbanes-oxley, internal control, and cash; chapter 8 receivables; chapter 9 fixed assets and intangible assets; chapter 10 current liabilities and payroll; chapter 11 corporations: organization, stock transactions, and dividends; chapter 12 long-term liabilities...

730p haojiubujain01 06-06-2023 4 2   Download

Lecture Financial accounting 2 - Chapter 8: Long-Term liabilities. After studying this chapter, you should be able to: identify bond and accounting for bond; recognition and accounting for other long-term liabilities; understand the requirement of disclosure of long-term liabilities;...

29p diepvunhi 07-01-2023 21 1   Download

Lecture Financial Accounting (15/e) - Chapter 10: Liabilities. After completing this chapter, students will be able to: Define liabilities and distinguish between current and long-term liabilities, account for notes payable and interest expense, describe the costs and the basic accounting activities relating to payrolls, prepare an amortization table allocating payments between interest and principal,...

15p runordie9 27-09-2022 61 3   Download

Chapter 16 - Long-term liabilities. In this chapter, the learning objectives are: Describe the major characteristics of bonds, explain how to account for bond transactions, explain how to account for long-term notes payable, discuss how long-term liabilities are reported and analyzed.

67p runordie9 27-09-2022 8 2   Download

Lecture Accounting for long-term debt provide students with knowledge about extend our understanding of valuation methods beyond simple present value calculations. Understand the terminology of long-term debt.

10p huangminghao_1902 27-02-2022 11 1   Download

Lecture Principles of financial accounting - Chapter 15: Non-current Liabilities. After studying this section will help you understand: compare the impact of issuing debt instead of equity; account for bonds payable; account for instalment notes payable; explain and illustrate the methods for the presentation and analysis of non-current liabilities,...

30p diepchilang 26-08-2021 11 3   Download

This paper introduces how different bonding mechanisms for oil and gas decommissioning and mine restoration can ensure operators’ accomplishment of restoration/decommissioning liability and affect their budget. Four mechanisms presented and compared herein include surety bonds, cash collateral bonds, decommissioning and abandonment provisions, and lease-specific abandonment accounts.

12p trinhthamhodang1220 21-07-2021 17 1   Download

The portfolio-balance approach to exchange rate determination is part of the Asset Market Models and is largely attributed to economists after 1973 when the exchange rate became flexible (market determined). This article first introduces the setting of the model embedded in the portfolio balance approach that encompasses two assets (money and bonds), which deviates a little from the models and approaches used for the monetary approach to the balance of payment, the overshooting model, and from the associated market equilibria.

22p nguyentanloc09 17-10-2020 33 0   Download

After completing this chapter you should be able to: Describe the formal procedures associated with issuing long-term debt, identify various types of bond issues, describe the accounting valuation for bonds at date of issuance, apply the methods of bond discount and premium amortization...and other contents.

69p koxih_kothogmih6 22-09-2020 15 0   Download

After completing this chapter you should be able to: Identify the three categories of debt securities and describe the accounting and reporting treatment for each category, understand the procedures for discount and premium amortization on bond investments, identify the categories of equity securities and describe the accounting and reporting treatment for each category,...

117p koxih_kothogmih6 22-09-2020 21 0   Download

In this chapter, the learning objectives are: Describe the major characteristics of bonds, explain how to account for bond transactions, explain how to account for long-term notes payable, discuss how long-term liabilities are reported and analyzed.

51p koxih_kothogmih6 22-09-2020 39 1   Download

The contents of this chapter include all of the following: Explain a current liability and identify the major types of current liabilities, describe the accounting for notes payable, explain the accounting for other current liabilities, explain why bonds are issued and identify the types of bonds.

67p koxih_kothogmih3 24-08-2020 30 2   Download

Chapter 10 - Reporting and analyzing liabilities. In this chapter students will be able to: Explain how to account for current liabilities, describe the major characteristics of bonds, explain how to account for bond transactions, discuss how liabilities are reported and analyzed.

88p thuongdanguyetan04 18-04-2020 17 1   Download