Examlex
In its simplest form, a system consists of all the following except:
Fair Value Method
An accounting approach that assesses and assigns a price to a company's assets and liabilities based on current market value.
Effective Interest Method
A method of calculating the amortized cost of a bond or loan on the basis on an effective interest rate rather than the nominal rate.
Cash Interest
Interest payments made in cash to creditors or bondholders during a specific period.
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