Examlex
Corporate integrity, as it relates to accounting practices and proper disclosure, is topic of personal character that has come to the forefront recently. _________________________
Journal Entry
A record in accounting that documents a financial transaction in the ledger.
Bond Issuance
The process by which a borrower, typically a corporation or government entity, issues bonds to raise funds from investors.
Effective Interest Method
An accounting technique used to allocate the discount or premium on bonds payable or receivable over their life, reflecting the actual interest rate over the period.
Amortization
The process of spreading out a loan or intangible asset cost over its useful life.
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