interest

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Description The primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non-controlling interest in subsidiaries. Accounting Research Journal Calculating non-controlling interest in the presence of goodwill impairment Grant Samkin Craig...

Description This paper examines the appropriate term of the risk free rate to be used by a regulator in price control situations, most particularly in the presence of corporate debt. Accounting Research Journal Regulation and the Term of the Risk Free Rate: Implications of Corporate Debt Martin...

Description international finance Reíatíon of IRP & PPP SUMIT KUMAR DAS Roll- 95/MBA/130020 MBA – Calcutta Unive!it" Ali#u Ca$#u! I R P & P P P P a g e | 1 I%T&R&ST RAT& 'ARIT( It’s no-arbítrage condítíon representíng an equíííbríum state under whích ínvestors wííí be díherent to ínterest rates...

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In finance, Accrued Interest is the interest that has accumulated since the principal investment, or since the previous interest payment if there has been one already. For a financial instrument such as a bond, interest is calculated and paid in set intervals. Accrued income is an income which...

Accrued interest is basically an accounting phenomenon which occurs due to the difference in timing of cash flows and the recognition of interest. This can be commonly seen in bonds, as they pay interest after a fixed interval say, six months whereas the interest is accrued on a day-to-day...