bonds and long-term notes

bonds and long-term notes

1. the nature

   • bonds
     • the bond indenture
       • recording bonds

2. selling price

   • issue at a discount
     • determining interest
       • interest date
         • practical expediency

3. debt cost

   • issue for cash
     • exchanged for assests or services

4. installment notes

   • disclosures
     • decisions markets
       • buy a stock

5. early extinguishment of debt

   • Convertible bonds
     • induced conversation
     • detachable stock purchase warrants
       • fair value
       • reporting changes
     • value falls
       • mix and match