A bond is a type of debt issued by a company or a government agency to raise money. The person who buys a bond pays the fair market value for the bond in exchange for a guaranteed amount when the bond ...

The bond market tends to be relatively stable compared to the stock market. Nevertheless, there is a degree of volatility associated with bonds—especially as they change hands between investors. As ...

Amortization of premium on tax-exempt bonds is discussed in Q 7664. 1. Rev. Rul. 62-127, 1962-2 CB 84. With the 2010 codification of the economic substance doctrine, see IRC § 7701(o), many ...

This department is designed to help readers to a better understanding of the general business conditions which affect their investments. It is obviously impossible to give advice as to specific ...

Your balance sheet contains a wealth of information about the financial state of your company as of the period end date. You organize the information in three sections according to the formula: assets ...