TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AMORTISSEMENT PRIME REMBOURSEMENT OBLIGATIONS [2 records]
Record 1 - internal organization data 2006-06-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- bond premium amortization
1, record 1, English, bond%20premium%20amortization
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- amortization of bond premium 2, record 1, English, amortization%20of%20bond%20premium
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The straight-line method of amortization causes a distortion in the reported interest and may result in misleading financial statements if the bond premium is large and the time to maturity is long. In such cases it is best to use the effective interest method of bond premium amortization. 2, record 1, English, - bond%20premium%20amortization
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- amortissement de la prime d'émission d'obligations
1, record 1, French, amortissement%20de%20la%20prime%20d%27%C3%A9mission%20d%27obligations
correct, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- amortissement de la prime de remboursement d'obligations 1, record 1, French, amortissement%20de%20la%20prime%20de%20remboursement%20d%27obligations
correct, masculine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Amortissement, sur la durée des obligations, de l'excédent du prix d'émission ou du coût d'acquisition de celles-ci sur leur valeur nominale, que l'on comptabilise périodiquement en résultat en le retranchant des intérêts débiteurs de l'émetteur ou des intérêts créditeurs de l'obligataire. 1, record 1, French, - amortissement%20de%20la%20prime%20d%27%C3%A9mission%20d%27obligations
Record 1, Key term(s)
- amortissement de la prime d'émission
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-06-08
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- bond discount amortization
1, record 2, English, bond%20discount%20amortization
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- amortization of bond discount 2, record 2, English, amortization%20of%20bond%20discount
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
... bond discount amortization using the effective interest method ... illustrates the change in the book value of the bonds during their lifetime. 2, record 2, English, - bond%20discount%20amortization
Record number: 2, Textual support number: 1 OBS
Note that the interest expense is different in each period, while it is always the same with the straight-line method of discount amortization. 2, record 2, English, - bond%20discount%20amortization
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- amortissement de l'escompte d'émission d'obligations
1, record 2, French, amortissement%20de%20l%27escompte%20d%27%C3%A9mission%20d%27obligations
correct, masculine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
- amortissement de la prime de remboursement d'obligations 1, record 2, French, amortissement%20de%20la%20prime%20de%20remboursement%20d%27obligations
correct, masculine noun, Belgium, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Amortissement, sur la durée des obligations, de l'excédent de la valeur nominale de celles-ci sur leur prix d'émission ou leur coût d'acquisition, que l'on comptabilise périodiquement en résultat en l'ajoutant aux intérêts débiteurs de l'émetteur ou aux intérêts créditeurs de l'obligataire. 1, record 2, French, - amortissement%20de%20l%27escompte%20d%27%C3%A9mission%20d%27obligations
Record 2, Key term(s)
- amortissement de l'escompte d'émission
Record 2, Spanish
Record 2, Textual support, Spanish
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