Examlex
Most educational systems for information technology graduates promote strong technical skills over strong communication and social skills.
Effective-Interest Method
An accounting technique used to amortize the discount or premium on bonds payable over the life of the bonds, more precisely matching interest expense with the accounting periods in which they are incurred.
Unamortized Bond Discount
The portion of a bond discount that has not yet been expensed to interest expense over the life of the bond.
Bonds
Fixed-income investment products that represent loans made by an investor to a borrower, typically corporate or governmental.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for the preparation of public company financial statements.
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