Election and Government bonds: Difference between pages

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imported>Doug Williamson
(Link with Determination page.)
 
imported>Doug Williamson
(Created page with "''Financial markets - financial instruments - central government debt - bond.'' A government bond is one issued by a central government. Often known as a ''gilt'', when iss...")
 
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1. ''Tax''.
''Financial markets - financial instruments - central government debt - bond.''  


A formal choice communicated by a taxpayer to a tax authority, to use a particular (beneficial) tax rule.  
A government bond is one issued by a central government.


Often known as a ''gilt'', when issued by the UK or United States government.


2. ''Financial reporting''.
A choice about an accounting treatment, which must be formally evidenced and will not normally be readily reversible.
For example, an election under IFRS 9 to classify certain items as Fair value through other comprehensive income (FVTOCI).


== See also ==
* [[Bill]]
* [[Bond]]
* [[Bund]]
* [[Cash and cash equivalents]]
* [[Debt Management Office]]
* [[Gilts]]
* [[Index-linked gilt]]
* [[Paper]]
* [[Risk-free rate of return]]
* [[Sovereign]]
* [[Treasury]]
* [[Treasury securities]]


== See also ==
[[Category:Accounting,_tax_and_regulation]]
* [[Claims and elections]]
[[Category:The_business_context]]
* [[Determination]]
[[Category:Corporate_finance]]
* [[FVTOCI]]
[[Category:Investment]]
* [[Financial reporting]]
[[Category:Long_term_funding]]
* [[IFRS 9]]
[[Category:Identify_and_assess_risks]]
* [[IFRS: issues for the treasurer]]
[[Category:Manage_risks]]
* [[Tax computation]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Financial_products_and_markets]]

Revision as of 21:34, 10 August 2021

Financial markets - financial instruments - central government debt - bond.

A government bond is one issued by a central government.

Often known as a gilt, when issued by the UK or United States government.


See also