Examlex
Any method that calls a method with a throws clause in its header must either handle the potential exception or have the same throws clause.
Effective Interest Rate
The rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or a shorter period to the net carrying amount of the financial asset or financial liability.
Bond Issue Costs
Expenses associated with issuing bonds such as underwriting fees, legal fees, and registration fees, which are often amortized over the life of the bond.
Maturity Value
The total amount that will be paid to an investor at the end of a fixed income security's term, including principal and interest.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) for the preparation of public company financial statements globally.
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