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Download full textVicknair, David – American Journal of Business Education, 2012
By convention U.S. bond markets announce the actual price of a bond as the sum the quoted price plus accrued interest. The economic meaning of accrued interest and its role in this price announcing convention is generally misunderstood by accounting textbook authors who mistakenly provide accrued interest with both an economic and administrative…
Descriptors: Bond Issues, Accounting, Credit (Finance), Cost Indexes
Minnesota Higher Education Facilities Authority, Saint Paul. – 1999
This annual report reviews fiscal year 1999 for institutions serviced by the Minnesota Higher Education Facilities Authority. The report notes a slight decline in new financing activity, although the $87.7 million financed during the 1999 fiscal year was the second highest annual total for the Authority. Following some introductory material, the…
Descriptors: Accounting, Annual Reports, Bond Issues, Building Conversion
