acct209 at Texas A&M

8. Retiring Bonds

in Chapter 10 (Video 8 of 8)
A bond can be taken out of circulation by reaching its maturity date and being paid off, or by the company calling the bond early for a stated price. When the bond is called early, it's possible that we may need to recognize a gain or a loss on that bond.

This Video Mentioned Some Formulas

Bond Face Value
+ Unamortized Premium
– Unamortized Discount
Bond Carrying Value
Bond Carrying Value
– Cash Paid to Retire
Gain / Loss on Retirement of Bond

Did I miss anything in Chapter 10?

What Did I Miss?