Study on Face Value and Amortized Cost Accounting of Bond Investment
- DOI
- 10.2991/jahp-16.2016.22How to use a DOI?
- Keywords
- bond investment; face value; amortized cost; accounting; return on investment
- Abstract
In the context of market-oriented reform of financial interest rate, the nominal interest rate and real interest rate of bond differentiates constantly, playing a certain guiding role in bond investment behavior. To calculate and measure bond investment correctly is the key for the accounting of bond investment's face value and amortized cost. Starting from the different purposes of holding bonds, this paper has explored the specific influence on bond investment accounting by the nature and goal orientation of financial assets, through the accounting and research of bonds as trading financial assets, held-to-maturity investments and the financial assets available for sale.
- Copyright
- © 2016, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Bayi Guan AU - Zhanli Shang AU - Hongwei Zhao PY - 2016/08 DA - 2016/08 TI - Study on Face Value and Amortized Cost Accounting of Bond Investment BT - Proceedings of the International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016) PB - Atlantis Press SP - 93 EP - 96 SN - 2352-5398 UR - https://doi.org/10.2991/jahp-16.2016.22 DO - 10.2991/jahp-16.2016.22 ID - Guan2016/08 ER -