Learn about unamortized bond discounts—what they mean, how they are accounted for, and what they reveal about bond pricing ...

Accretion of discount refers to the rise in value of a discounted instrument over time, approaching maturity. Learn how it's ...

If you issue a bond at other than its face, or par, value, you must amortize the difference between the issue price and par. A premium bond sells for more than par; discount bonds sell below par.

A bond is a type of debt issued by a company or a government agency to raise money. The person who buys a bond pays the fair market value for the bond in exchange for a guaranteed amount when the bond ...

The coupon rate a company pays on a bond is the most obvious cost of debt financing, but it isn't the only cost of financing. The price at which a company sells its bonds -- and the resulting premium ...

When a bond has an interest rate that's higher than prevailing rates in the bond market, it will typically trade at a price higher than its face value. Such a bond is said to trade at a premium, and ...

When most income investors think about bonds, they’re picturing bullet bonds. Also called straight bonds, these are bonds that pay a coupon rate relative to their par value over the term of the bond.

Bonds are often part of many long-term investors’ portfolios because of their ability to add diversification, potentially minimize risk and bring in income. While there are many different types of ...