Important Points for IC 89 - Management Accounting Exam
Page 17 Of 54
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Real Assets include tangible assets like commercial property, land and building, agriculture farm, gold and precious stones.
Par value refers to the face value of the bond and the amount the issuer promises to pay at the time of maturity.
Coupon Rate refers to the rate of interest payable to the bondholder.
Maturity date refers to the date when the principal amount of borrowings is payable by the borrower to the bondholder.
Debt instruments which have a maturity of less than one year at the time of issue are considered Money market investments.
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