Book Value Of A Bond
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The carrying value of a bond refers to the net amount between the bond s face value plus any un amortized premiums or minus any amortized discounts.
Book value of a bond. Knowing how to calculate the carrying value of a bond requires gathering a few pieces of information and performing a simple calculation. The carrying value is also commonly referred to. The carrying value or book value of the bond at a given point in time is its face value minus any remaining discount or plus any remaining premium.
The book value of bonds payable is also referred to as the carrying value of bonds payable. The book value of bonds payable consists of the following amounts all of which are found in bond related liability accounts.
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