Examlex
The word acinar refers to the grape-like shape of the structure in the pancreas.
Bond Issue Costs
Expenses associated with the issuance of bonds, including legal fees, printing costs, and commissions, that are typically amortized over the life of the bonds.
Financial Statements
Documents that report on a company's financial performance, position, and cash flows, typically including the balance sheet, income statement, and cash flow statement.
Premium on Bonds Payable
The amount by which the selling price of a bond exceeds its par value or face value.
Discount on Bonds Payable
The difference between the face value of a bond and its selling price, when the bond is sold for less than its face value.
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