Accounting

The term debenture is derived from the Latin word “debere” which means “to owe a debt”. Debentures are a debt instrument used by companies and…

Debentures are nothing but documents. In other words, they possess documentary value. Debentures are some of the debt instruments which can be used by government,…

A debenture is essentially a loan agreement – but they come in many forms and can mean different things in different markets. A secured debenture…

Debentures are a debt instrument used by companies and government to issue the loan. The loan is issued to corporates based on their reputation at…

A convertible debenture is a type of long-term debt issued by a company that can be converted into shares of equity stock after a specified…

A bearer debenture is an unregistered unsecured bond. Bearer debentures are similar to share warrants in that they too are negotiable instruments, transferable by delivery.…

A redeemable debenture is a written agreement about a loan that must be repaid by a set time. They are issued on the terms that…

Debentures are a debt instrument used by companies and government to issue the loan. The procedure and accounting entries for the issue of debentures are…

Operating risk refers to the risk of the firm not being able to cover its fixed operating costs. Operating Risk measurement is not the only…

The term leverage refers to an increased means of accomplishing some purpose. It refers to the use of fixed costs in an attempt to increase…

Leverage is an investment strategy of using borrowed money—specifically, the use of various financial instruments or borrowed capital—to increase the potential return of an investment.…

The debt securities that companies buy and intend to hold until they mature are held-to-maturity (HTM) securities. This type of security is reported in a…