Economic Problems and Legal Practice Issue №2 — 2018

SPECIFICS OF ACCOUNTING FOR ACCUMULATED COUPON INCOME
( Pp. 61-64)

Efendieva G. A. Gedgafova I. Y. Nagoyev Alim B.

Efendieva G. A. and. ekon. nauk, docent kafedry «Buhgalterskiy uchet, analiz i audit»
FGBOU VO «Kabardino-Balkarian State University the name of H.M. Berbekov» Gedgafova I. Y. kand. ekon. nauk, docent kafedry «Buhgalterskiy uchet, analiz i audit»
FGBOU VO «Kabardino-Balkarian State University the name of H.M. Berbekov» Nagoyev Alim B. doktor ekonomicheskih nauk, docent, professor kafedry menedzhmenta i marketinga
«Kabardino-Balkarian state university of H.M. Berbekov»

Abstract:

The purpose of work is justification of a procedure of payments of coupon yield on the bond. At the same time the specific procedure of transfer of the saved-up coupon yield from one owner to another reveals and also the general scheme of accounting records on acquisition, possession and sale of bonds with the saved-up coupon yield is submitted. Is proved that the considered technique of accounting of the saved-up coupon yield corresponds to established practices of conducting accounting, it is strictly proved that allows to use her as base for further development of theoretical and practical provisions of accounting.

How to Cite:

Efendieva G.A., Gedgafova I.Y., Nagoyev A.B., (2018), SPECIFICS OF ACCOUNTING FOR ACCUMULATED COUPON INCOME. Economic Problems and Legal Practice, 2 => 61-64.

Reference list:

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Keywords:

bond, coupon, coupon, coupon period, amount of accumulated coupon income on bonds, the nominal value of, the Issuer.