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/).

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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  -