• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Financial liabilities

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Financial liabilities

  • This topic has 2 replies, 2 voices, and was last updated 4 years ago by rashard.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • March 24, 2021 at 2:45 pm #615127
    rashard
    Participant
    • Topics: 17
    • Replies: 32
    • ☆

    Hi Chris,

    What is the difference between effective interest rate and the coupon rate? I’m getting confused.. Could you please explain me further on this?

    March 27, 2021 at 7:22 am #615294
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    The coupon rate is the legal amount attached to the bond that must be paid by the issuer. The effective rate is the rate that is used for accounting purposes as part of amortised cost to spread the coupon rate and premium on redemption through profit or loss. It is not a rate of interest that is paid by the issuer.

    Thanks

    April 1, 2021 at 12:19 pm #615670
    rashard
    Participant
    • Topics: 17
    • Replies: 32
    • ☆

    Thanks a lot Chris!

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • dkessilfie on FM Chapter 1 Questions – Financial management objectives
  • ahmadhoney on ACCA Advanced Audit and Assurance (AAA) The Audit Report 3: Types of Audit Report
  • Bimasha@123 on Discounted Cash Flow Techniques – ACCA Advanced Performance Management (APM)
  • Ken Garrett on Discounted Cash Flow Techniques – ACCA Advanced Performance Management (APM)
  • Bimasha@123 on Discounted Cash Flow Techniques – ACCA Advanced Performance Management (APM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in