By the end of this course, learners will be able to explain core bond terminology, analyze interest structures, calculate bond prices using present value, apply premium and discount amortization, and evaluate IFRS requirements for financial instruments. These skills prepare learners to confidently interpret and record bond-related transactions in real-world accounting environments.

Master Bond Accounting: Analyze, Value & Apply IFRS

Master Bond Accounting: Analyze, Value & Apply IFRS
This course is part of Advanced Corporate Accounting and Financial Reporting Specialization

Instructor: EDUCBA
Access provided by Xavier School of Management, XLRI
Recommended experience
What you'll learn
Explain bond terminology and analyze interest and coupon structures using present value concepts.
Calculate bond prices and apply premium and discount amortization using straight-line and effective interest methods.
Interpret and apply IFRS requirements for bond accounting and financial instrument reporting.
Skills you'll gain
Details to know

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10 assignments
December 2025
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There are 3 modules in this course
This module introduces learners to the fundamental concepts of bond accounting, including how bonds work, how interest structures operate, and how premiums, discounts, and basic amortization methods shape financial reporting. Learners build a strong conceptual foundation before progressing to more advanced valuation and measurement techniques.
What's included
12 videos4 assignments
This module explores the mathematical and analytical processes involved in pricing bonds, calculating present values, and applying premium or discount amortization. Learners examine both straight-line and effective interest rate methods, gaining the ability to determine accurate interest expense and carrying amounts throughout a bond's life cycle.
What's included
8 videos3 assignments
This module applies bond accounting principles in real-world business scenarios and introduces IFRS requirements for measuring and reporting financial instruments. Learners examine corporate examples, compute interest expense under different conditions, and interpret IFRS rules that ensure faithful representation of borrowing costs.
What's included
4 videos3 assignments
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