decrease
is bond payable a current liability
is a two-year notes payable current liabiltiy
typically they include (as they may apply) things like: trustee fees, escrow fees, bond counsel (for a tax opinion), disclosure counsel (for ongoing reporting of changes which would materially affect the bond holders), printing, study fees (feasability and the like), and accounting fees.
Check out www.bondterrier.com which is an interactive learning tool dealing with Accounting for the Life-Cycle Events of Bond Liabilities that are (a) Convertible into Common Equity at the Holder's Option and (b) Callable at the Issuer's Option. Journal entries are provided for Issuance; Interest Payments; Discount/Premium Amortization; Conversion; Call; Maturity.
decrease
The parties involved in bond issuance typically include the issuer (company or government entity borrowing the money), underwriter (investment bank facilitating the issuance), investors (those purchasing the bonds), and sometimes a trustee (to ensure terms of the bond are met).
neither once the bond is created the yield is set. the bond price is simply a reflection of the current rate and the rate, 'yield' of the bond.
A closed bond refers to a type of bond issuance where the company or entity offering the bond limits the number of bonds issued. Once the predetermined number of bonds is sold, no additional bonds will be offered for sale, hence the term "closed." This is in contrast to an open bond issuance, where bonds are continuously available for purchase.
The issuance price of a bond is influenced by the face value of the bond, the riskiness of the bond, and the effective interest rate. The method used to amortize the bond discount or premium affects the accounting treatment and carrying value of the bond, but it does not directly impact the issuance price.
bond issuance cost is part of cash flow from financing activities and this amount is shown as outflow.
A Yankee bond is a bond issued by a foreign entity in the United States in U.S. dollars, while a Bulldog bond is a bond issued by a foreign entity in the United Kingdom in British pounds. The key difference lies in the currency of issuance and the market in which the bonds are sold.
This is not an easily answered question. It entirely depends on the specific State that the bond was issued in, there is no universal standard for bonding and issuance in the US.
if Infalation rate increase bond price will fall.
A bond indenture is a legal document outlining the terms and conditions of a bond issuance. Provisions typically included in a bond indenture cover details such as payment terms, interest rates, maturity dates, covenants, collateral, and potential remedies for the bondholders if the issuer defaults.
A compound consists of 2 or more atoms joined in a definite ratio. This means that compounds have a specific arrangement of atoms in fixed proportions.
is bond payable a current liability