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5.1 Chapter Five Learning Objectives

Learning Objectives: Accounting for Bonds

In this chapter, you will:

  1. Illustrate the manner in which the accountant “books” bond liabilities.
  2. Summarize the interpretative issues bond accounting presents.

 

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Fixed Income Mathematics Copyright © 2025 by Kenneth Bigel is licensed under a Creative Commons Attribution 4.0 International License, except where otherwise noted.

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