Explain Bond discount, Accounting, Basic Statistics

Explain Bond discount
The excess of the countenance worth of a bond over the price for which it is acquire or sold resulting from a disparity between the marketplace rate of interest and the stated rate of interest on the bonds, also referred to as unique issue discount (OID). In governmental funds, bond discount associated with a bond sale is reported as one additional financing use.
Posted Date: 1/31/2012 4:53:31 AM | Location : United States







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