Skillfully Learn "Debt Investment" and "Bonds Payable"

Li Jiang; Qijun Ding; Wen Zhang

doi:10.54097/ajmss.v4i1.11498

Authors

Li Jiang
Qijun Ding
Wen Zhang

DOI:

https://doi.org/10.54097/ajmss.v4i1.11498

Keywords:

Debt Investment, Bonds Payable, Amortized Cost

Abstract

Financial assets and financial liabilities have always been the focus and difficulty in the teaching process of Intermediate Financial Accounting. The interpretation of the standards is very professional but abstract, coupled with complex calculations, making it difficult for students to learn. This article links the "debt investment" and "payable bonds" among them, and through case comparison, uses the "T" type account method for analysis to help everyone understand its basic principles and easily grasp the corresponding accounting processing.

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References

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Ministry of Finance Accounting Standard for Business Enterprises No. 22- Recognition and Measurement of Financial Instruments, 2017(4).