Scope of this reference
Inspect the standard and the scope used in the teaching material. The verification date describes the stored review.
- Authority
- Financial Accounting Standards Board
- Standard
- ASC Subtopic 835-30
- Version
- Codification content as verified 2026-09-11
- Where it applies
- United States GAAP
- Entities covered
- Entities applying US GAAP; bounded here to issuer debt with supplied contract, pricing, rate, cost, and scope evidence
- Last source check recorded
- Sep 11, 2026
- Status recorded at review
- current
- Effective from
- Not specified in this record
Inspect the source: FASB ASC Subtopic 835-30, Imputation of Interest
Check the applicable effective dates and later amendments in the source before applying this reference.
Concepts using this reference (15)
- Accrued bond interest
- Bond discount
- Bond face amount
- Bond issue price
- Bond premium
- Debt issuance cost
- Deferred-payment asset purchase
- Discount or premium on a note receivable
- Effective-interest method for debt
- Effective-interest method for notes receivable
- Installment note
- Market yield at issuance
- Notes receivable
- Stated interest rate
- Zero-coupon debt
Instructional scope
The debt packet supplies the instrument terms, dated cash flows, issue price, market yield, and qualifying issuance costs. The calculation separates coupon cash from effective interest and carries discount, premium, and issuance costs through a full-precision schedule.
Stop conditions
Pause if cash-flow terms, transaction price, rate period, yield source, cost scope, or specialized instrument guidance is unresolved. A schedule that reaches face amount cannot supply any of those missing conclusions.