Bearer bond and IAASB: Difference between pages

Latest revision as of 08:45, 5 October 2023

Audit - assurance - standards.

The International Auditing and Assurance Standards Board..

@@ Line 1: / Line 1: @@
-A bond/security that is not registered in the name of a specific owner.  The owner of the bond is the person who holds it.  Thus, title to the bearer bond is transferred through delivery.
+''Audit - assurance - standards.''
-Principal and interest were historically paid, upon presentation of coupons, to a paying agent though nowadays bearer bonds usually operate by book entry, whereby investors buy and sell their interests in a global note representing the entire issue and held within the clearing system.
+The International Auditing and Assurance Standards Board..
 == See also ==
-* [[Bearer instrument]]
+* [[Assurance]]
-* [[Bond]]
+* [[Audit]]
+* [[Generally accepted accounting principles]]
+* [[International Accounting Standards Board]]
+* [[International Auditing and Assurance Standards Board]]
+* [[International Financial Reporting Standards]]
+[[Category:Accounting,_tax_and_regulation]]