Valuation of debt(債務(wù)估值)是什么_2022年ACCA考試FM知識點
所有的成功，都來自于不倦的努力和奔跑；所有幸福，都來自平凡的奮斗和堅持。acca被譽為“國際財會界的通行證”，含金量比較高。同學(xué)們?nèi)粝胍淮瓮ㄟ^ACCA考試，需要嚴格執(zhí)行學(xué)習(xí)計劃，鞏固基礎(chǔ)知識點。今天為同學(xué)們整理了Valuation of debt(債務(wù)估值)相關(guān)知識點，一起來看看吧。
【內(nèi)容導(dǎo)航】
Valuation of debt(債務(wù)估值)
【知識點】
Valuation of debt(債務(wù)估值)是什么
Valuation of debt(債務(wù)估值)是什么
Ignoring taxation:
Where
P0 is the market price of the bond ex interest (similar with flat price or clean price); that is, excluding any interest payment that might soon be due
i is the annual interest payment on the bond
Kd is the return required by the bond investors, which is the before-tax consideration
However, if the to-be-bought bond contains an interest which will be paid shortly, in other words, the bond is cum-interest, the current market value of this bond should be included the shortly to-be-paid interest (similar with full price or dirty price).
在光芒萬丈之前，我們都要欣然接受眼下的難堪和不易，接受一個人的孤獨和偶爾的無助。以上就是為大家整理的ACCA考試相關(guān)知識點了，同學(xué)們要嚴格執(zhí)行學(xué)習(xí)計劃，鞏固基礎(chǔ)知識點，爭取一次通過ACCA考試。
注：以上內(nèi)容來自Echo老師FM精講班第31講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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