美国CPA考点：实际利率的应用方法

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实际利率的应用方法

Use of effective interest method of accounting for the amortization of unamortized discounts/premiums is required by GAAP. This method of amortization results in constant rate of interest each period

Instructor’s tips:

Under effective interest method, interest expense is calculated by multiplying the carrying value of bond at the beginning of the period by the effective interest rate.

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