Examlex
Identify the prepositional phrase or prepositional phrases in the sentence.
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Effective-Interest Method
A technique for calculating the amortized cost of a bond and the amount of interest income over each period based on the bond's yield at issuance.
Bond Premium
Bond Premium represents the additional amount over the face value that investors pay when they purchase a bond, often due to its interest rate being higher than the current market rate.
IFRS And ASPE
International Financial Reporting Standards (IFRS) and Accounting Standards for Private Enterprises (ASPE) are sets of accounting standards for financial reporting.
Market Value
The current price at which an asset or service can be bought or sold in a marketplace.
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