The annual addition to book value contributed by bonds purchased below par.
Related information about accrual of discount:
- What is accrual of discount? definition and meaning
Definition of accrual of discount: The annual addition to book value contributed by bonds purchased below par.
- What is Accrual of Discount
The term “accrual of discount” refers to the yearly gain or annual addition to the value of a bond. Note that this gain, also known as “book value”,
- accrual of discount
The annual addition to book value contributed by bonds purchased below par. The...
- Definition of accrual of discount on bonds - Oregon Legal Glossary
accrual of discount on bonds. Adjustment of the purchase price of bonds (bought at less than par value) to increase the value to par at maturity date.
- § 1.818-3 Amortization of premium and accrual of discount. :: PART ...
The adjustment for accrual of discount increases the gross investment income, the exclusion and reduction for wholly tax-exempt interest, the exclusion and ...
- 26 USC § 811 - Accounting provisions | LII / Legal Information Institute
(b) Amortization of premium and accrual of discount. (1) In general. The appropriate items of income, deductions, and adjustments under this part shall be ...
- Calculating the Accrual of Interest on Tradable Debt Securities - IMF
regarded the accrual of discount within the acquisition cost of securities as reflecting the accrual of interest. 5. This confirms two important principles: first, that ...
- Ratable Accrual Method Definition | Investopedia
The ratable accrual method usually results in a greater accrual of discount than the other method for determining accrued market discount, which is the constant ...