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[DOC File]Accounting for Lawyers
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Alternatively (and more appropriately), the effective interest rate on this loan is 10%. (From Table I, for n = 4, a conversion value of 1.46410 results from a 10% interest rate.) Using the effective interest rate method, the interest expense would be 10% of the amount borrowed: 11/30/02 Interest Expense $10,000. Note Payable $10,000. 3.
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[DOC File]Financial Accounting volume 2 questions - CPA Diary
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accounting estimate. under the effective interest method, bond issue cots must be lumped with the discount on bonds payable and netted against the. selling price of the bond. present value of the bond. market value of the bond. premium on bonds payable. in the books of the lessor, using a direct financing lease, the net investment is equal to the
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[DOC File]An Effective Method for Teaching and Understanding ...
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An Effective Method for Interest Rate Conversions . by. David A. Stangeland* Charles E. Mossman** May, 2002 *Contact author; Associate Professor of Finance and Head, Department of Accounting and Finance, I.H. Asper School of Business, University of Manitoba, Winnipeg, MB, Canada.
effective interest rate definition

[DOC File]Accounting for Bonds
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contract interest rate. If interest is paid semiannually (twice a year), the number of periods is doubled and the interest rate is cut in half. Bond interest expense. is calculated by the contract rate on face value plus (minus) the discount (premium) amortization. (This is true whether using straight-line or effective interest method of ...
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[DOCX File]Statutory Accounting Principles Working Group
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ASU 2013-10, Derivatives and Hedging, Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a benchmark interest rate for Hedge Accounting Purposes These revisions define a benchmark interest rate, clarify what can be used in the U.S. for a benchmark interest rate, and eliminate the prior restriction on using ...
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[DOC File]1 - Cengage
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The effective interest method, which is used when the effects of amortization are material, applies a constant rate of interest to the carrying value of the bonds. To find interest and the amortization of discounts or premiums, the effective interest rate is applied to the carrying value of the bonds (face value minus the discount or plus the ...
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[DOC File]Quarterly Accounting Standards Update
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Derivatives and Hedging (Topic 815), Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps—Simplified Hedge Accounting Approach ... Explanation or reconciliation of the differences between statutory rates and the effective rate. Unused loss or tax credit carryforwards. ... a fair value accounting method when it can be ...
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[DOC File]CHAPTER 1
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b. The effective interest method is more difficult to apply than the straight-line method, but it must be used when the results of the two methods differ significantly. To apply the effective interest method to the amortization of a discount, it is first necessary to determine the market interest rate for similar securities on the issue date.
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[DOC File]accountingreviewmaterials.files.wordpress.com
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c. be the same as what it would have been had the effective-interest method of amortiza-tion been used. d. be less than the stated (nominal) rate of interest. 33. Under the effective-interest method of bond discount or premium amortization, the periodic interest expense is equal to
effective interest method definition

[DOC File]Chapter 12
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This difference must be amortized to income over the 30 day period. The effective interest rate is computed as follows: $672,000 = $668,000* (1+r)30, solving for r (the daily interest rate) = .0199025%. $668,000*.000199025*15= $1,994. December 31, 2006 account balances: Accounts Payable $660,000. Forward Contract 7,980 credit
effective interest method of amortization

Effective interest rate method accounting