LTD Bonds Payable F24-02b

The seven elements that must be present to account for a bond.

  1. Face or maturity value.
  2. Stated or coupon or contractual interest rate.
  3. Interest payment dates.
  4. Market  or yield or effective interest rate.
  5. Bond date.
  6. Issuance date.
  7. Maturity date.