Debt Issuance: Discounts, Premiums, & Issuance Costs
Автор: Accounting Academy
Загружено: 2021-10-05
Просмотров: 3608
Описание:
In this episode we dive into the accounting of debt issuance accounting. We look at what are debt issuance costs and how the new guidance provides you to net these costs against debt and amortize them over the life of the debt using the effective interest method.
We also dive into debt discounts and premiums. Everything from examples and journal entries. We also dive into excel and show how to calculate the effective interest rate as well as setup a debt amortization schedule within excel. We show how you can use the Goal-Seek Function within excel as well to solve for the effective interest method.
0:00 Intro
0:53 New Guidance
1:33 Discounts and Premiums
2:02 Journal Entries
2:29 Subsequent Accounting
2:39 Effective Interest Method
2:57 Discount Excel Example
3:57 Excel Goal Seek Function
4:28 Premium Excel Example
4:51 Yr 1 Journal Entries
5:23 Cash Flow Presentation
5:49 Close
Subscribe to my channel so you don't miss anything: / @accountingacademy4064
If you can become a patreon: / accountingacademy
Повторяем попытку...
Доступные форматы для скачивания:
Скачать видео
-
Информация по загрузке:
