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Analysis on the Logic of Critical Data in the Application of Effective Interest Rate Method ——A Subsequent Measurement to Bonds Payable for Example

HU Cheng(Accounting Department,Tongling University,Tongling 244000 China)  
As a method to compute periodical interest and calculate unamortized cost of related financial assets and financial liabilities for the subsequent measurement,effective interest rate method is widely used in our current system of accounting standards.But the existing literatures give no clear presentation on the logic of effective interest rate method.Based on the analysis of the nature of effective interest rate method,the article analyses the logic of critical data in the application of effective interest rate method to calculate unamortized cost of financial assets and financial liabilities and the related periodical interest by using mathematical reasoning———bonds payable for example.
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