Valuation of debt(債務(wù)估值)是什么_2023年ACCA考試FM知識點
有些事情不是難以做到才失去信心，而是因為失去信心才難以做到。acca考試科目多，難度大。在備考期間，同學(xué)們需嚴(yán)格執(zhí)行學(xué)習(xí)計劃，鞏固基礎(chǔ)知識點。今天為同學(xué)們整理了FM科目Valuation of debt(債務(wù)估值)相關(guān)知識點，具體內(nèi)容如下。
【內(nèi)容導(dǎo)航】
Valuation of debt-債務(wù)估值
【知識點】
Valuation of debt-債務(wù)估值
Ignoring taxation：
Where
P0 is the market price of the bond ex interest (similar with flat price or clean price); that is, excluding any interest payment that might soon be due
i is the annual interest payment on the bond
Kd is the return required by the bond investors, which is the before-tax consideration
However, if the to-be-bought bond contains an interest which will be paid shortly, in other words, the bond is cum-interest, the current market value of this bond should be included the shortly to-be-paid interest (similar with full price or dirty price).
成功的人要有遠(yuǎn)大的夢想，還要有合理的目標(biāo)。以上就是為大家整理的acca考試相關(guān)知識點，2023年6月acca考試在即，同學(xué)們要抓緊時間復(fù)習(xí)。
注：以上內(nèi)容來自Echo老師FM精講班第31講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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