If you issue a bond at other than its face, or par, value, you must amortize the difference between the issue price and par. A premium bond sells for more than par; discount bonds sell below par.

Amortization pertains to the process of distributing expenses for purchasing intangible assets over the useful life of those assets. This can mean periods of time as long as 40 years depending on the ...

The Financial Accounting Standards Board voted to approve an accounting standards update that would enable more companies to opt for a proportional amortization accounting method for their tax credit ...

Amortization is an accounting technique used to distribute asset value or loan principal over time. There are different techniques for calculating amortization and depreciation and there is guidance ...

Steven Nickolas is a freelance writer and has 10+ years of experience working as a consultant to retail and institutional investors. Amy is an ACA and the CEO and founder of OnPoint Learning, a ...

New amendments to two international accounting standards published Monday clarify acceptable methods of depreciation and amortization. To clarify appropriate methods, the International Accounting ...

The Financial Accounting Standards Board released an accounting standards update Wednesday to improve how companies disclose their investments in tax credit structures by letting them use proportional ...

FASB today issued a proposed Accounting Standards Update (ASU) intended to improve the accounting and disclosures for investments in tax credit structures. The amendments in the proposed ASU would ...

The Financial Accounting Standards Board wants to allow companies to use a certain accounting method for a broader range of tax-credit investments, enabling them to record similar spending in a ...

When companies issue a bond, they do so with a par value and a coupon rate: the terms that dictate the yield of the bond for potential investors. However, once they reach the market, bonds can trade ...