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美国cpa考点：债券溢价摊销的两种方法
正保会计网校特别为美国CPA学员整理了美国CPA考试：债券溢价摊销的两种方法的知识点，涉及的考点非常直接，可能会在选择题部分出现，希望学员们牢牢的掌握，不要丢分。祝您在网校学习愉快！
Two methods of amortizing bond premium (discount)
债券溢价摊销的两种方法
Straight-line: Premium (Discount)/number of periods outstanding.
Interest (effective rate) Method (US GAAP/IFRS): Carrying value*effective rate-Face value*stated rate
Instructor’s tips:
A bond premium occurs when the price of the bond has increased in the secondary market due to a drop in market interest rates
mount amortized can be used to offset the interest from the bond, which will reduce the amount of taxable income the investor will have to pay with respect to the bond.
here is no deduction possible for bond premiums related to tax-free bands.
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