IFRS 6 Exploration and Evaluation of Mineral Resources. An entity applies IFRS 6 in accounting for exploration and evaluation expenditures it incurs on mineral resources except for the costs incurred before the entity obtains the legal rights to explore and the costs incurred after technical feasibility and commercial viability of the resources has been demonstrated.
Actived: Tuesday Feb 23, 2021
Visit Site: https://xplaind.com/356/accounting
Coupon Payment | Definition, Formula, Calculator & Example
A coupon payment is the amount of interest which a bond issuer pays to a bondholder at each payment date.. Bond indenture governs the manner in which coupon payments are calculated. Bonds may have fixed coupon payments, variable coupon payments, deferred coupon payments and accelerated coupon payments.. In fixed-coupon payments, the coupon rate is fixed and stays the same throughout the life
Amortized Cost of Financial Assets and Liabilities | Example
Amortized cost is an investment classification category and accounting method which requires financial assets classified under this method to be reported on balance sheet at their amortized cost which equals their initial acquisition amount less principal repayment plus/minus amortization of discount/premium (if any) plus/minus foreign exchange differences (if any) less impairment losses (if any).
Second-Degree Price Discrimination | Graph and Example
Second-degree price discrimination (also called nonlinear price discrimination) occurs when a firm charges different prices for different quantities of the product.. One of the conditions of (perfect) first-degree price discrimination is that the firm knows the reservation price of each unit that each of its customers consume.
Third-Degree Price Discrimination | Examples and Graph
Third-degree price discrimination (also called group price discrimination) occurs when a firm divides its customers into two or more groups based on their price elasticity of demand and charges them different prices.. Third-degree price discrimination is the most common type of price discrimination because classifying customers into a few groups is easier for a firm than knowing the
Bond Price | Definition, Formula and Example
A bond is a debt instrument that pays periodic interest payments based at a stated interest rate called coupon rate and returns the principal at a pre-determined maturity date.. Cash flows of a conventional bond (a bond with no embedded options) are fairly definite in amount and timing and comprise of: Periodic interest payments called coupon payments each of which equals the face value of the
Yield to Maturity (YTM) | Definition, formula and example
Yield to maturity (YTM) is the annual return that a bond is expected to generate if it is held till its maturity given its coupon rate, payment frequency and current market price.. Yield to maturity is essentially the internal rate of return of a bond i.e. the discount rate at which the present value of a bond’s coupon payments and maturity value is equal to its current market price.