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please match these premium on bond, mortage bond, discount on bonds, accounting income < taxable income, share premium,convertible bonds, call feature, accounting income> taxable income
please match these premium on bond, mortage bond, discount on bonds, accounting income< taxable income, share premium,convertible bonds, call feature, accounting income> taxable income
the matches
1.increase in shareholder equity
2. market rate less than standard rate
3. deffered tax asset
4 . protect the debit issuer if rate fall
5. market rate higher that stated rate
6 may become stock
7 secured by real property
8 deffered tax liability
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