A company's long-term liabilities, such as bonds payable and finance leases, arise from its future cash flow obligations.

Politics are playing an outsize role in portfolio management. Here's how experts see the fixed-income sector changing under ...

The accounting entries are a debit to the bonds payable account for $100,000, a credit to the discount on bonds payable account of 1 percent of $100,000, or $1,000, a credit to the common stock ...

As rates dropped after the 2008 economic crash, insurers could sell bonds for a gain before their maturity and count as a plus in its interest maintenance reserve (IMR), an accounting standard ...

LONDON, July 30 (Reuters) - Banks working to develop global standards on accounting for carbon emissions in bond or stock sale underwriting have voted to exclude most of these emissions from their ...

Multiplying the selling price of the bond by the YTM yields $1,090 x 4% = $43.60. This value when subtracted from the coupon amount (5% coupon rate x $1,000 par value = $50) results in $50 - $43. ...

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As rates dropped after the 2008 economic crash, insurers could sell bonds for a gain before their maturity and count as a plus in its interest maintenance reserve (IMR), an accounting standard ...

Taiwanese insurers are locked into holding U.S. dollar bonds that trade below par, putting pressure on Taiwan’s central bank ...

Banks working on global carbon accounting standards for the finance industry seek to exclude most emissions related to stock and bond underwriting from their own footprint, Reuters reported.

Other government issuers of green bonds included France, Germany, Australia, Canada and the United Kingdom – with more than $140 billion in sales from January through June, accounting for the ...

Banks’ accounting of these emissions will impact their targets for becoming carbon-neutral. Major lenders have pledged to bring their emissions down to zero on a net basis by 2050, and have set ...