Carrying (or book) value method
Carrying or book value method is the method of recording the bond conversion that the company does not consider the current market price of the bonds and stock in making the entry.
Category: Accounting & Auditing
Previous: ← Convertible bonds
More from this Section
- Last-in, First-out (LIFO)
Last-in, First-out (LIFO) method is an inventory costing method that assumes the costs ... - Materials quantity variance
Materials quantity variance is the difference between the actual quantity times the standard ... - Long-term liabilities
Long-term liabilities are obligations that a company expects to pay after one year. Liabilities ... - Record date
At the record date, the company determines ownership of the outstanding shares for dividend ... - Free cash flow
Free cash flow means cash provided by operating activities adjusted for capital expenditures ...