Examlex
Psychological abuse involves passively failing to meet children's needs.
Bondholders
Individuals or entities that hold the debt securities issued by corporations or governments, known as bonds.
Gain or Loss
The financial result from a transaction when the selling price of an asset differs from its book value.
Bonds
Long-term debt securities issued by corporations and governments to raise funds, paying interest to holders.
Effective-Interest Method
An accounting practice used to amortize the discount or premium on bonds payable over the bond’s life, reflecting a constant rate of interest.
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