您在這裡

BONDS PAYABLE & THE BALANCE SHEET

6 五月, 2015 - 17:10

Different bond issues should be maintained in separate accounts. When a Bonds Payable account is present on the balance sheet, it can be broken down into different issues or consolidated into a single balance. In the latter case, a schedule or note should disclose the details of the bond issues. It is also customary to provide a description of bonds issued in financial statements. The effective interest rate, maturity date, terms, and sinking fund requirements are commonly indicated in accompanying notes to financial statements.