Abstract

In the context of market-oriented reform of financial interest rate, the nominal interest rate and real interest rate of bond differentiates constantly, playing a certain guiding role in bond investment behavior. To calculate and measure bond investment correctly is the key for the accounting of bond investment’s face value and amortized cost. Starting from the different purposes of holding bonds, this paper has explored the specific influence on bond investment accounting by the nature and goal orientation of financial assets, through the accounting and research of bonds as trading financial assets, held-tomaturity investments and the financial assets available for sale. Keywords—bond investment; face value; amortized cost; accounting; return on investment

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